When taking out a policy loan in accordance with the provisions under paragraph 1 of Article 23 of this Act, the amount of loan may not exceed 80% of the amount mentioned in paragraph 2 of Article 17 hereof.
The interest rate of the loan as mentioned in the preceding paragraph shall be set and publicly announced by Chunghwa Post.

The interest of the loan shall be calculated in simple interest starting from the date when the loan is handed over. When repaying, the applicant may pay part or all of the capital and accrued interest. Interest shall be calculated until the day before the redemption.