Regulations for the Management of the Various Reserves for Compulsory Automobile Liability Insurance Article 14
When an insurer suspends business operations or terminates its operation of this Insurance, the various reserves for this Insurance shall be transferred into the various reserves set aside for handling of this Insurance by the other insurer that assumes the business. If no other insurer is to assume the business, and there is no outstanding liability under this Insurance, and the balance of the special reserve is positive, the assets corresponding to the special reserve shall be transferred to the Motor Vehicle Accident Compensation Fund.When an insurer has been duly ordered to suspend business and undergo rehabilitation, ordered to dissolve, or its permission to operate this Insurance business has been revoked, and no other insurer is to assume this Insurance business, and there is no outstanding liability under this Insurance and the balance of the special reserve is positive, the assets corresponding to the special reserve shall be transferred to the Motor Vehicle Accident Compensation Fund.
中文原文 強制汽車責任保險各種準備金管理辦法第14條
保險人停業或停止辦理本保險時，本保險各種準備金應移轉併入承受該項業務之其他保險人所辦理本保險之各種準備金提存。
若無其他保險人承受該業務，且辦理本保險之責任了結而特別準備金餘額為正數時，應將該特別準備金對應之資產移轉予財團法人汽車交通事故特別補償基金。
保險人被依法勒令停業清理、命令解散或廢止辦理本保險業務之許可而無其他保險人承受本保險業務，且辦理本保險之責任了結而特別準備金餘額為正數時，應將該特別準備金對應之資產移轉予財團法人汽車交通事故特別補償基金。
若無其他保險人承受該業務，且辦理本保險之責任了結而特別準備金餘額為正數時，應將該特別準備金對應之資產移轉予財團法人汽車交通事故特別補償基金。
保險人被依法勒令停業清理、命令解散或廢止辦理本保險業務之許可而無其他保險人承受本保險業務，且辦理本保險之責任了結而特別準備金餘額為正數時，應將該特別準備金對應之資產移轉予財團法人汽車交通事故特別補償基金。