The Export-import Bank of the Republic of China (Taiwan) Act Article 12-2
Any losses of the Bank shall first be made up for by its reserve, and if not sufficient, shall be further compensated with the funds appropriated by the Government in accordance with applicable budget procedures.
中文原文 中國輸出入銀行條例第12-2條
本行虧損，應先撥用公積金填補；如有不足，再由政府循預算程序撥補之。