Credit Union Act Article 15
Annual surpluses of credit unions are allotted or distributed in the following order:1. Compensate accumulated losses.2. Interest refund.3. Set aside as the reserve more than twenty percent.4. Set aside as the public welfare fund and education fund not less than five percent.5. Dividends.There shall be reduced the percentage of the aforementioned refund carried when the reserve is equal to twenty percent of the share balance.
中文原文 儲蓄互助社法第15條
儲蓄互助社之年度盈餘，依下列優先順序提撥或分配：
一、彌補累積虧損。
二、利息攤還。
三、公積金百分之二十以上。
四、公益金及教育金百分之五。
五、社股股息。
前項所稱公積金達股金總額百分之二十時，得酌減提撥比率。
一、彌補累積虧損。
二、利息攤還。
三、公積金百分之二十以上。
四、公益金及教育金百分之五。
五、社股股息。
前項所稱公積金達股金總額百分之二十時，得酌減提撥比率。