Regulations for the Management of the Various Reserves for Compulsory Automobile Liability Insurance Article 11
The special reserve set aside by an insurer in the handling of this Insurance may not be reversed except if used to offset an annual pure premium deficit.
中文原文 強制汽車責任保險各種準備金管理辦法第11條
保險人辦理本保險所提存之特別準備金除作為彌補年度純保費虧損之用外，不得收回。