The Export-import Bank of the Republic of China (Taiwan) Act Article 12-1
The Bank shall set aside forty percent (40%) of its annual net profit as the legal reserve.
中文原文 中國輸出入銀行條例第12-1條
本行每年營業所得純利，應先提取百分之四十為法定盈餘公積。
English translation for reference only; the Chinese text prevails. Not legal advice.