Company Act Article 241
Where a company incurs no loss, it may, pursuant to a resolution to be adopted by a shareholders’ meeting as required in Paragraphs One to Three of the preceding Article, distribute its legal reserve and the following capital reserve, in whole or in part, by issuing new shares which shall be distributable as dividend shares to its original shareholders in proportion to the number of shares being held by each of them or by cash:1.the income derived from the issuance of new shares at a premium;2.the income from endowments received by the company.The provisions set out in Paragraph Four and Paragraph Five of the preceding Article shall be applicable mutatis mutandis to the capitalization of reserves to be effected under the preceding Paragraph.Where legal reserve is distributed by issuing new shares or by cash, only the portion of legal reserve which exceeds 25 percent of the paid-in capital may be distributed.
中文原文 公司法第241條
公司無虧損者，得依前條第一項至第三項所定股東會決議之方法，將法定盈餘公積及下列資本公積之全部或一部，按股東原有股份之比例發給新股或現金：
一、超過票面金額發行股票所得之溢額。
二、受領贈與之所得。
前條第四項及第五項規定，於前項準用之。
以法定盈餘公積發給新股或現金者，以該項公積超過實收資本額百分之二十五之部分為限。
一、超過票面金額發行股票所得之溢額。
二、受領贈與之所得。
前條第四項及第五項規定，於前項準用之。
以法定盈餘公積發給新股或現金者，以該項公積超過實收資本額百分之二十五之部分為限。