Regulations Governing the Deposit and Audit of Reserves on Stored Value Funds Received by Specialized Electronic Payment Institutions Article 9
Unless otherwise provided by these Regulations, the provisions in Paragraph 3 of Article 6, Subparagraph 2 of Paragraph 1 and Paragraph 2 of Article 7, Articles 9 through 13, Paragraph 1 of Article 14 regarding the carry-over of excess reserves, Paragraph 2 of Article 14, Article 15, and Paragraph 2 of Article 16 of the Audit Regulations shall apply mutatis mutandis to the receipt, adjustment, audit, and other matters relating to required reserves on stored value funds.
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9條
儲值款項準備金之收存、調整、查核及其他應遵行事項，除本辦法另有規定者外，準用查核辦法第六條第三項、第七條第一項第二款、第二項、第九條至第十三條、第十四條第一項關於超額準備抵充之規定、第十四條第二項、第十五條及第十六條第二項之相關規定。