Regulations Regarding Paragraph 2, Article 5 of the Act Governing Electronic Payment Institutions Article 4
The average daily balance over a one-year period provided in Article 2 herein shall be calculated as follows:1. Initial calculation:(1) Where an institution has engaged in the business of collecting and making payments for real transactions as an agent for more than one year before the Act becomes effective on July 1 of 2021, the average daily balance shall be calculated based on dividing the sum of daily balance of a whole year before the effective date of July 1 of 2021, by the actual number of calendar days in that year(2) Where an institution has engaged in the business of collecting and making payments for real transactions as an agent for less than one year before the Act becomes effective on July 1 of 2021, and where an institution has engaged in the said business after the effective date (July 1 of 2021), both the average daily balance shall be calculated based on dividing the sum of daily balance of a whole year by the actual number of calendar days in that year since the said business commenced.2. Following calculations: Following average daily balances shall be calculated based on dividing the sum of average daily balance from January 1 to December 31 of each year by the number of calendar days in that year.
中文原文 電子支付機構管理條例第三條第二項授權規定事項辦法第4條
第二條所定一年日平均餘額之計算方式如下：
一、首次計算：
（一）本條例中華民國一百十年七月一日施行前已經營代理收付實質交易款項業務逾一年者，以本條例中華民國一百十年七月一日施行之日前一年每日餘額之和除以實際天數計算之。
（二）本條例中華民國一百十年七月一日施行前已經營代理收付實質交易款項業務未逾一年及本條例中華民國一百十年七月一日施行後經營代理收付實質交易款項業務者，以開始營業之日起一年每日餘額之和除以實際天數計算之。
二、後續計算：以每年一月一日起至十二月三十一日止每日餘額之和除以當年天數計算之。
一、首次計算：
（一）本條例中華民國一百十年七月一日施行前已經營代理收付實質交易款項業務逾一年者，以本條例中華民國一百十年七月一日施行之日前一年每日餘額之和除以實際天數計算之。
（二）本條例中華民國一百十年七月一日施行前已經營代理收付實質交易款項業務未逾一年及本條例中華民國一百十年七月一日施行後經營代理收付實質交易款項業務者，以開始營業之日起一年每日餘額之和除以實際天數計算之。
二、後續計算：以每年一月一日起至十二月三十一日止每日餘額之和除以當年天數計算之。