Credit Union Act Article 25
When a credit union suffers a loss at annual final accounts or after liquidation, the credit union shall use various reserve funds and shares to compensate for the loss; When there is a residual after liquidation, it shall be distributed according of the shares of members.
中文原文 儲蓄互助社法第25條
儲蓄互助社年度決算或清算後有虧損時，以各項準備金、公積金、股金順序抵補之；清算有賸餘時，依社員股金分配之。