The Banking Act of The Republic of China Article 42
A bank shall provide reserves for different types of deposits and other types of liabilities in accordance with the ratios prescribed by the Central Bank of the Republic of China.The scope of the "other types of liabilities" in the preceding paragraph shall be prescribed by the Central Bank of the Republic of China in consultation with the competent authority.
中文原文 銀行法第42條
銀行各種存款及其他各種負債，應依中央銀行所定比率提準備金。
前項其他各種負債之範圍，由中央銀行洽商主管機關定之。
前項其他各種負債之範圍，由中央銀行洽商主管機關定之。