Fishermen Associations Act Article 42
Following the annual final statement, earnings of each business, after being deducted to make up accumulated deficits and appropriated to the reserve of each business, shall be appropriated as the overall earnings of a fishermen association. The overall earnings of a fishermen association shall be allocated pursuant to the following provisions:(1)15 percent as the legal reserve, which shall not be allocated.(2)Five percent as the public welfare fund, which may only be used with the approval of the competent authority.(3)The fund for fisheries improvement, promotion, training and culture, and welfare business shall not be less than62 percent.(4)Eight percent as the fund for joint training and mutual aid.(5)Remunerations for directors, supervisors, and staff of a fishermen association shall not exceed ten percent.Regulations governing the custody and application of the legal reserve as referred to in sub-paragraph (1), public welfare fund as referred to in sub-paragraph (2), and the fund as referred to in sub-paragraph (4) of the preceding paragraph shall be prescribed by the central competent authority.The ratio of the earnings from each business to be appropriated as reserves as referred to in paragraph 1 shall be prescribed by the central competent authority together with the central competent authority of the target business.
中文原文 漁會法第42條
漁會年度決算後，各類事業盈餘，除彌補各該事業累積虧損及提撥各該事業公積外，餘應撥充為漁會總盈餘。
漁會總盈餘，依左列規定分配之：
一、法定公積百分之十五，不得分配。
二、公益金百分之五，須經主管機關核准方得動支。
三、漁業改進推廣，訓練及文化、福利事業費，不得少於百分之六十二。
四、聯合訓練及互助經費百分之八。
五、理、監事及工作人員酬勞金，不得超過百分之十。
前項第一款法定公積、第二款公益金及第四款經費之保管運用辦法，由中央主管機關定之。
第一項各類事業盈餘提撥各該事業公積之比率，由中央主管機關會同中央目的事業主管機關定之。
漁會總盈餘，依左列規定分配之：
一、法定公積百分之十五，不得分配。
二、公益金百分之五，須經主管機關核准方得動支。
三、漁業改進推廣，訓練及文化、福利事業費，不得少於百分之六十二。
四、聯合訓練及互助經費百分之八。
五、理、監事及工作人員酬勞金，不得超過百分之十。
前項第一款法定公積、第二款公益金及第四款經費之保管運用辦法，由中央主管機關定之。
第一項各類事業盈餘提撥各該事業公積之比率，由中央主管機關會同中央目的事業主管機關定之。