Agricultural Finance Act Article 35
After annual resolutions, credit departments should allocate at least 50% of its reserves as legal reserves for credit departments. For those with ratios of net value to risk capital that is lower than the ratio mentioned in the previous article, all of the reserves should be allocated as legal reserves for the credit departments.
中文原文 農業金融法第35條
信用部年度決算後，其事業盈餘應提撥至少百分之五十為信用部事業公積，其淨值占風險性資產比率低於前條所定最低比率者，應全數提撥為信用部事業公積。