Regulations Governing the Deposit and Audit of Reserves on Stored Value Funds Received by Specialized Electronic Payment Institutions Article 6
Foreign currency stored value funds shall be converted into an equivalent of NTD based on the closing spot rates for respective currencies offered by the Bank of Taiwan Co., Ltd. (hereafter referred to as "Bank of Taiwan") on the last business day of the month preceding the reserve calculation period.
中文原文 非銀行支付機構儲值款項準備金繳存及查核辦法第6條
外幣儲值款項折算為等值新臺幣，應依準備金計算期間之前一個月最末營業日臺灣銀行股份有限公司（以下簡稱臺灣銀行）各幣別即期賣出匯率之收盤價格計算。