Regulations for the Management of the Various Reserves for Compulsory Automobile Liability Insurance Article 10
When an insurer makes an allocation of its funds pursuant to the two preceding Articles, the calculation of its funds shall be based on the final (audited) figures for the most recent period as audited or reviewed by a certified public accountant.
中文原文 強制汽車責任保險各種準備金管理辦法第10條
保險人依前二條辦理資金運用時，其資金之計算，以最近一期經會計師查核或核閱之決（結）算數額為準。