Chunghwa Post Co., Ltd. Establishment Act Article 14
After payment of all taxes and before the distribution of surplus, the Company shall allocate 25% out of the surplus as the legal reserve. The Company may allocate an additional special reserve.If the legal reserve mentioned in the preceding paragraph has reached the level of the Company’s capitalization, the restrictions cited in the preceding paragraph shall no longer apply.
中文原文 中華郵政股份有限公司設置條例第14條
本公司於完納一切稅捐後，分派盈餘時，應先提百分之二十五為法定盈餘公積，並得另提特別盈餘公積。
前項法定盈餘公積已達本公司資本總額時，得不受前項規定之限制。
前項法定盈餘公積已達本公司資本總額時，得不受前項規定之限制。