Regulations Governing the Audit and Adjustment of Deposit and Other Liability Reserves of Financial Institutions Article 3
The types of deposits for which financial institutions shall set aside reserves are as follows:1.Checking deposits (including checking deposits, postal giro savings with checks, certified checks, and traveler's checks).2.Demand deposits (including demand deposits, postal giro savings without checks, funds accepted in advance or reserved redemption amounts for stored value card operations, stored value funds deposited in stored value cards or electronic payment accounts).3.Savings deposits (including demand savings deposits, bank employee demand savings deposits, postal passbook savings; lump-sum deposit and withdrawal savings deposits, installment deposit and lump-sum withdrawl savings deposits, lump-sum deposit and installment payment savings deposits, interest-paying savings deposits, bank employee time savings deposits, and time savings deposits under postal time deposit services).4.Time deposits (including time deposits, negotiable certificates of deposit, and time deposits under postal time deposit services).Financial institutions are exempt from setting aside reserves for the following types of deposits:1.Interbank deposits, excluding interbank fixed-term deposits.2.Government treasury deposits.3.Preferential interest deposits, including civil service pensions, deposits of veteran benefits, and deposits by the Armed Forces Personnel Savings Division (AFPSD).4.Fixed-term deposits received by community financial institutions and re-deposited at agricultural banks pursuant to conditions set forth by the Central Bank of the Republic of China (Taiwan) (hereafter referred to as "the Bank"), with the relevant reports having been submitted.5.Deposits received by insured financial institutions from the Central Deposit Insurance Corporation pursuant to the provisions of Articles 28 and 29 of the Deposit Insurance Act.6.Other deposits approved by the Bank.With respect to the fixed-term deposits exempt from reserves in Subparagraph 4 of the preceding Paragraph, agricultural banks receiving re-deposits shall classify them as deposits under Paragraph 1 and set aside reserves accordingly; Matters regarding the reserves set aside against re-deposits made by community financial institutions at agricultural banks and other compliance requirements shall be prescribed separately by the Bank.
中文原文 金融機構存款及其他各種負債準備金調整及查核辦法第3條
金融機構應提存準備金之存款範圍如下：
一、支票存款（包括支票存款、領用劃撥支票之郵政劃撥儲金、保付支票、旅行支票）。
二、活期存款（包括活期存款、未領用劃撥支票之郵政劃撥儲金、辦理現金儲值卡業務預收之現金餘額或備償額、儲存於電子票證或電子支付帳戶之儲值款項）。
三、儲蓄存款（包括活期儲蓄存款、行員活期儲蓄存款、郵政存簿儲金；整存整付儲蓄存款、零存整付儲蓄存款、整存零付儲蓄存款、存本付息儲蓄存款、行員定期儲蓄存款、郵政定期儲金之定期儲蓄存款等）。
四、定期存款（包括定期存款、可轉讓定期存單、郵政定期儲金之定期存款等）。
金融機構之下列存款免提存準備金：
一、同業存款。
但不包括金融機構間存放之定期性存款。
二、公庫存款。
三、公教人員退休金、國軍退伍金及國軍同袍儲蓄會等之優惠存款。
四、基層金融機構收受之定期性存款，依中央銀行（以下簡稱本行）規定條件轉存農業行庫者。
五、要保金融機構收受中央存款保險公司依存款保險條例第二十八條及第二十九條規定所為之存款。
六、其他經本行核可之存款。
前項第四款免提準備金之定期性存款，由收受轉存之農業行庫列入第一項存款提存準備金；其處理方式另訂之。
一、支票存款（包括支票存款、領用劃撥支票之郵政劃撥儲金、保付支票、旅行支票）。
二、活期存款（包括活期存款、未領用劃撥支票之郵政劃撥儲金、辦理現金儲值卡業務預收之現金餘額或備償額、儲存於電子票證或電子支付帳戶之儲值款項）。
三、儲蓄存款（包括活期儲蓄存款、行員活期儲蓄存款、郵政存簿儲金；整存整付儲蓄存款、零存整付儲蓄存款、整存零付儲蓄存款、存本付息儲蓄存款、行員定期儲蓄存款、郵政定期儲金之定期儲蓄存款等）。
四、定期存款（包括定期存款、可轉讓定期存單、郵政定期儲金之定期存款等）。
金融機構之下列存款免提存準備金：
一、同業存款。
但不包括金融機構間存放之定期性存款。
二、公庫存款。
三、公教人員退休金、國軍退伍金及國軍同袍儲蓄會等之優惠存款。
四、基層金融機構收受之定期性存款，依中央銀行（以下簡稱本行）規定條件轉存農業行庫者。
五、要保金融機構收受中央存款保險公司依存款保險條例第二十八條及第二十九條規定所為之存款。
六、其他經本行核可之存款。
前項第四款免提準備金之定期性存款，由收受轉存之農業行庫列入第一項存款提存準備金；其處理方式另訂之。