Financial Processing Standards for Labor Unions Article 22
A labor union shall appropriate sufficient reserves each year. The amount of such reserves shall be determined by the board of directors and shall be resoluted by the members or member representatives meeting, provided that in a year when there is a loss at closing, such an appropriation may not be required.
中文原文 工會財務處理準則第22條
工會應逐年提列足夠之準備金，其金額由理事會訂定，經會員大會或會員代表大會議決。
但決算發生虧損者，得不提列。
但決算發生虧損者，得不提列。