Cooperatives Act Article 24
After the surplus is allocated in accordance with the provision of the above article, the residuals shall be distributed according to the proportion of transaction amount of the members.If it is resolved in the general meeting of members that the residuals as referred to in the above paragraph should not be distributed, it may be deposited as shares subscribed by the members or allocated into the reserves.
中文原文 合作社法第24條
合作社結餘，除依前條規定提撥外，其餘額按社員交易額比例分配。
前項餘額，經提出社員大會決議不予分配時，得移充社員增認股金或撥作公積金。
前項餘額，經提出社員大會決議不予分配時，得移充社員增認股金或撥作公積金。