Agricultural Finance Act Article 13

When agriculture and fishery associations with credit departments act as founders for the Agricultural Bank of Taiwan, with the exception of ones with negative net values, the amount provided should not be lower than 10% of its net value in principle. Those with special difficulties should report to the central authorities for determining the amount of funds that should be provided by using the special case method.The amount of funds provided should be calculated according to the balance sheets prepared and inspected by accountants. The central authorities would provide for the cost of inspection.