As of the end of 2023, TREIF's cumulative special reserve was NT$40.106billion, net unearnedpremiumreserve was NT$1.687billion, reserve adjustment was NT$1.013 billion, and credit riskreserve wasNT$597million. Total reserves reached NT$43.403billion, up by6.84% in comparisonwith NT$40.624billionin 2022. At the end of each year, the entire balance of the total amountof pure premium received by theTREIF after deduction of premium allocated to the coinsurancepool, premiums ceded to the domestic andoverseas reinsurance and capital markets, and netretained indemnities, as well as the entire balance ofthe management fee income after minusthe costs and expenses, shall be set aside as a special reserve.The goal is to quickly buildup the special reserve and have sufficient funds for claims payouts in theevent of anearthquake. The loading for residential earthquake insurance is 15% of theinsurancepremiums, of which 1.5% is allocated to the TREIF as a reserve adjustment for risk spreadonreinsurance or capital market. Meanwhile, 1% is allocated to the TREIF for credit riskreserve tocover losses from breach of contract by policy issuers, coinsurance pool members,reinsurers andreinsurance brokers..