Regulations Governing the Security of Electronic Stored Value Cards Article 15
An issuer shall file quarterly reports on the amount of irregular transactions with the Competent Authority, and submit an improvement plan with the Competent Authority if the cumulative amount (of irregular transactions) for the year exceeds one percent (1%) of its paid-in capital.
中文原文 電子票證應用安全強度準則第15條
發行機構應按季向主管機關申報異常交易金額，若年度累計總金額超過實收資本額之百分之一，應即向主管機關提報改善計畫。