Regulations of financial treatment of industrial and commercial groups Article 21
The funds of industrial and commercial groups and their provision criteria are stipulated as follows:1. Reserve fund for council development: reserved at four to ten percent of the budgetary income every year unless a deficit occurs for the year.2. Reserve fund for retirement: reserved at one or two months of gross salary of all council personnel every year.
中文原文 工商團體財務處理辦法第21條
工商團體之基金及其提列標準規定如下：
一、會務發展準備基金：按預算收入總額百分之四至百分之十範圍內逐年提列之。
但工商團體決算發生短絀時，得不提列。
二、退撫準備基金：按全體會務工作人員一或二個月之薪給總額逐年提列之。
一、會務發展準備基金：按預算收入總額百分之四至百分之十範圍內逐年提列之。
但工商團體決算發生短絀時，得不提列。
二、退撫準備基金：按全體會務工作人員一或二個月之薪給總額逐年提列之。