The Central Bank of the Republic of China (Taiwan) Act Article 16
Against currency issued by the Bank and its delegated banks, reserves in full equivalent value shall be maintained in gold, silver, foreign exchange, and eligible bills and securities.The issuance of coins shall be exempt from reserves.
中文原文 中央銀行法第16條
本行發行及委託發行之貨幣，應以金銀、外匯、合格票據及有價證券，折值十足準備。
硬幣免提發行準備。
硬幣免提發行準備。