The Central Bank of the Republic of China (Taiwan) Act Article 20

The Bank, in order to assist economic development, may establish various funds, using savings deposits re-deposited by financial institutions and other special funds to refinance medium and long-term loans disbursed by banks.
中文原文 中央銀行法第20條
本行為協助經濟建設,得設立各種基金,運用金融機構轉存之儲蓄存款及其他專款,辦理對銀行中、長期放款之再融通。

English translation for reference only; the Chinese text prevails. Not legal advice.