Regulations Governing the Audit and Adjustment of Deposit and Other Liability Reserves of Financial Institutions Article 6
The Bank entrusts the Bank of Taiwan Co., Ltd. to handle the receipt, adjustment, audit, charging of penalty interest on the shortfall of reserves, and other matters relating to reserves of regional commercial banks without headquarters or branches in Taipei.The Bank entrusts the Taiwan Cooperative Bank Co., Ltd. to handle the receipt, adjustment, audit, charging of penalty interest on the shortfall of reserves, and other matters relating to reserves of credit cooperatives, credit departments of farmers' associations or fishermen's associations.Those banks entrusted by the Bank (hereafter collectively referred to as "Trustee Institutions") specified in the preceding two Paragraphs shall consolidate reserve accounts B under their mandatory and re-deposit them in a special account established with the Department of Banking of the Bank. Deposits, withdrawals and interest accrual on the said special accounts shall be handled in the same manner as reserve accounts B established by financial institutions at the Department of Banking of the Bank.The penalty interest in Paragraphs 1 and 2 shall be collected by the Trustee Institutions and paid to 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6條
本行委託臺灣銀行股份有限公司辦理未在臺北市、新北市設立總機構或分支機構之地區性商業銀行準備金之收存、調整、查核、提存不足追收利息及其有關事項。
本行委託合作金庫商業銀行股份有限公司辦理信用合作社、農會信用部及漁會信用部準備金之收存、調整、查核、提存不足追收利息及其有關事項。
前二項受本行委託之銀行（以下合併簡稱受託收管機構）應將其收管之準備金乙戶存款彙總轉存在本行業務局開立之專戶。
該專戶之存取及計息，比照金融機構在本行業務局所開立之準備金乙戶辦理。
第一項及第二項追收利息，由受託收管機構收妥後繳交本行。
本行委託合作金庫商業銀行股份有限公司辦理信用合作社、農會信用部及漁會信用部準備金之收存、調整、查核、提存不足追收利息及其有關事項。
前二項受本行委託之銀行（以下合併簡稱受託收管機構）應將其收管之準備金乙戶存款彙總轉存在本行業務局開立之專戶。
該專戶之存取及計息，比照金融機構在本行業務局所開立之準備金乙戶辦理。
第一項及第二項追收利息，由受託收管機構收妥後繳交本行。