Business Entity Accounting Act Article 64
（Earnings Distribution）The distribution of earnings shall not be recognized as an expense or loss, provided that dividends on preferred stock with a debt-like nature shall be recognized as an expense.
中文原文 商業會計法第64條
商業對業主分配之盈餘，不得作為費用或損失。
但具負債性質之特別股，其股利應認列為費用。
但具負債性質之特別股，其股利應認列為費用。