Regulations for the Management of the Various Reserves for Compulsory Automobile Liability Insurance Article 12
The interest referred to in Article 7 of these Regulations shall be calculated based on the average of the fixed interest rates posted for Bank of Taiwan one-year term deposits on the first business day of each month of the given fiscal year. The special reserve set aside for each fiscal year shall begin to accrue interest from January 1 of the following year.
中文原文 強制汽車責任保險各種準備金管理辦法第12條
本辦法第七條之孳息，應依當年度每月第一營業日之台灣銀行一年期定期存款牌告固定利率平均數計算。
各年度提存之特別準備金應自次年一月一日起息。
各年度提存之特別準備金應自次年一月一日起息。