The Rules of Management for Motor Vehicle Accident Compensation Fund Article 8

In the end of each fiscal year, the balance of the collected income required by law, deducted by operation expenditure and necessary operation fund of the same year, shall be completely transferred into the account of aggregate revenue and deficit of the fund.
中文原文 財團法人汽車交通事故特別補償基金管理辦法第8條
本基金於每年年度終了,其依法收取之收入扣除當年度營運支出及必要之營運資金後之結餘,應全數列入基金累計餘絀。

English translation for reference only; the Chinese text prevails. Not legal advice.