The Taiwan International Ports Corporation, Ltd. Establishment Act Article 10
The TIPC shall assign 10% of its after-tax earnings into a mandatory surplus reserve fund. At TIPC’s discretion, additional percentages of after-tax earnings may be assigned into a separate special surplus reserve fund and the port construction fund. Further, the TIPC shall transfer 18% of after-tax earnings to municipal and county / city governments with local authority over TIPC ports.Additions to the mandatory surplus reserve are not required when the value of the mandatory surplus reserve fund equals the capitalized value of TIPC.Percentages specified in paragraph 1 above as well as other earnings allocation issues shall be set by the Ministry of Transportation and Communications and announced by the Executive Yuan.
中文原文 國營港務股份有限公司設置條例第10條
港務公司於完納一切稅捐後，分派盈餘時，應先提出百分之十為法定盈餘公積，並得另提特別盈餘公積及提撥一定比例予航港建設基金，以及按百分之十八予港口所在地之直轄市、縣（市）政府。
依前項規定提出法定盈餘公積已達港務公司資本總額時，得免再提出。
第一項之一定比例及其他相關提撥事項之辦法，由交通及建設部擬訂，報請行政院核定。
依前項規定提出法定盈餘公積已達港務公司資本總額時，得免再提出。
第一項之一定比例及其他相關提撥事項之辦法，由交通及建設部擬訂，報請行政院核定。