2002-07-08

Directions for Auditing Liquid Reserves of Financial Institutions

The Central Bank of the Republic of China issued these directions to establish auditing standards for the liquid reserves of financial institutions. The regulations, originally announced in 1983 and amended in 2002, define the operational requirements for maintaining and verifying liquid assets. This framework ensures that financial entities adhere to strict liquidity management protocols under central bank supervision.

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Taiwan

Central Bank of the Republic of China

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