Regulations on Business Entity Accounting Handling Article 29
Retained earnings (or accumulated deficit): defined as the equity resulting from business operations, including account items as follows:1.Legal reserve: defined as the reserve appropriated from earnings according to Company Law or other related regulations.2.Special reserve: defined as the reserve appropriated from earnings according to regulations or the resolution of earnings distribution for the purpose of restricting the distribution of earnings as dividends or bonus.3.Undistributed earnings (or deficit to be offset): defined as the earnings that have not been appropriated (or the deficit has not been offset).The appropriation of retained earnings (or the offsetting of deficit) shall only be recorded in the book with the consent of the business owner or a mutual resolution among the stockholders. Proposals for the appropriation of earnings (or the offsetting of deficit) shall be specified in the notes to the current period financial statements.
中文原文 商業會計處理準則第29條
保留盈餘（或累積虧損），指由營業結果所產生之權益，包括下列會計項目：
一、法定盈餘公積：指依公司法或其他相關法律規定，自盈餘中指撥之公積。
二、特別盈餘公積：指依法令或盈餘分派之議案，自盈餘中指撥之公積，以限制股息及紅利之分派者。
三、未分配盈餘（或待彌補虧損）：指未經指撥之盈餘（或未經彌補之虧損）。
盈餘分配（或虧損彌補）應俟股東同意或股東會決議後方可列帳。
但有盈餘分配（或虧損彌補）之議案者，應在當期財務報表附註中註明。
一、法定盈餘公積：指依公司法或其他相關法律規定，自盈餘中指撥之公積。
二、特別盈餘公積：指依法令或盈餘分派之議案，自盈餘中指撥之公積，以限制股息及紅利之分派者。
三、未分配盈餘（或待彌補虧損）：指未經指撥之盈餘（或未經彌補之虧損）。
盈餘分配（或虧損彌補）應俟股東同意或股東會決議後方可列帳。
但有盈餘分配（或虧損彌補）之議案者，應在當期財務報表附註中註明。