Article 3
The types of deposits for which financial institutions shall set aside reserves are as follows:
1. Checking deposits (including checking deposits, postal giro savings with checks, certified checks, and traveler’s checks).
2. Demand deposits (including demand deposits, postal giro savings without checks, funds accepted in advance or reserved redemption amounts for stored value card operations, stored value funds deposited in electronic stored value cards or electronic payment accounts).
3. Savings deposits (including demand savings deposits, bank employee demand savings deposits, postal passbook savings; lump-sum deposit and withdrawal savings deposits, installment deposit and lump-sum withdrawl savings deposits, lump-sum deposit and installment payment savings deposits, interest-paying savings deposits, bank employee time savings deposits, and time savings deposits under postal time deposit services).
4. Time deposits (including time deposits, negotiable certificates of deposit, and time deposits under postal time deposit services).
Financial institutions are exempt from setting aside reserves for the following types of deposits:
1. Interbank deposits, excluding interbank time deposits.
2. Government treasury deposits.
3. Preferential interest deposits, including civil service pensions, deposits of veteran benefits, and deposits by the Military Personnel Saving Administration.
4. Fixed-term deposits received by Grassroots Financial Institutions and redeposited in agricultural banks pursuant to conditions set forth by the Central Bank of the Republic of China (Taiwan) (hereafter referred to as “the Bank”).
5. Deposits received by insured financial institutions from the Central Deposit Insurance Corporation pursuant to the provisions of Articles 28 and 29 of the Deposit Insurance Act.
6. Other deposits approved by the Bank.
With respect to the fixed-term deposits exempt from reserves in Subparagraph 4 of the preceding Paragraph, Agricultural Banks receiving redeposits shall classify them as deposits under Paragraph 1 and set aside reserves accordingly; the methods for the handling of such reserves shall be formulated separately.

Article 5
Except for those provided in Paragraph 2 hereof, the Bank shall publish the reserve ratios (hereafter referred to as “Required Reserve Ratios”) on the types of deposits set forth in Paragraph 1, Article 3, and the types of liabilities set forth in the Article 4.
The Required Reserve Ratios on principals received from the sale of structured products by banks in Subparagraph 8 of Paragraph 1 of Article 4 shall be the reserve ratio on time deposits as published by the Bank for sales denominated in NT dollar, or the reserve ratio on foreign currency deposits as published by the Bank for sales denominated in foreign currency.
The Required Reserve Ratios on stored value funds deposited in electronic stored value cards or electronic payment accounts in Subparagraph 2, Paragraph 1 of Article 3 shall be the reserve ratio on demand deposits as published by the Bank for accounts  denominated in NT dollar, or the reserve ratio on foreign currency deposits as published by the Bank for accounts denominated in foreign currency.