As of the end of 2008, TREIF had NT$7.98 billion accumulated reserve, including NT$7.84 billion in special reserve, NT$0.11 billion in reserve adjustment, and NT$ 0.03 billion in credit risk reserves, up 30.25% from NT$6.13 billion at the end of 2007.

　　The special reserve is funded by all surplus revenue of TREIF at the end of every year after deducting expenses. This includes the residual amounts from pure premium income minus costs for reinsurance through the co-insurance pool, domestic and overseas reinsurance market or capital markets, net retained claims, and net management fee income allocated for the year. TREIF hopes to build up the special reserve quickly to have sufficient funds for compensation claims in the event of an earthquake.

　　Before 2008, TREIF also retained all interest income as a special reserve. From 2008, however, TREIF has used the accumulated surpluses from financial investments to build up the net worth of the fund.

Loadings　for the insurance account for 15%, of which 2% is allocated to TREIF as a reserve adjustment for handling risk transfer to the reinsurance market or capital markets. When the accumulated total for the current year exceeds the total amount of reinsurance expenses for risk transferred to the reinsurance market or capital markets in the previous year by 150%, the surplus portion shall be recovered. After deducting this amount, the remaining funds shall be retained in the reserve adjustment. In addition, 1% of the additional charges is allocated to TREIF for a credit risk reserve to cover losses from contract breach by a policy issuer, co-insurance pool member, reinsurer or reinsurance broker.