Region

Jurisdiction

Regulator

2022-08-24

Added 2026-06-20 · Updated 2026-08-16

Regulations Governing the Audit and Adjustment of Deposit and Other Liability Reserves of Financial Institutions

These regulations define the scope of deposits and other liabilities subject to reserve requirements for financial institutions under the Banking Law, specifying exempt categories such as interbank and government deposits. They establish the calculation periods, maintenance windows, and permissible assets for actual reserves, while designating specific trustee institutions to handle audits and adjustments for certain entities. The rules mandate the submission of reserve adjustment forms within five business days and impose penalty interest at 1.5 times the temporary accommodation rate on shortfalls exceeding a 1% offset limit.

Taiwan

Central Bank of the Republic of China