Regulations Governing Futures Exchanges Article 21
A company type futures exchange shall allocate a special reserve from its after-tax earnings each year.The annual allocation rate for the special reserve of the preceding paragraph may not exceed 80 percent, and shall be set by the FSC based on the exchange's profitability.The special reserve as referred to in Paragraph 1 shall not be used except for making up losses of the company or purposes submitted to the FSC for approval.
中文原文 期貨交易所管理規則第21條
公司制期貨交易所應於每年稅後盈餘項下，提列特別盈餘公積。
前項特別盈餘公積每年提列之比率，以百分之八十為上限，並由本會視其盈餘狀況指定之。
第一項特別盈餘公積除填補公司虧損或報經本會核准外，不得使用之。
前項特別盈餘公積每年提列之比率，以百分之八十為上限，並由本會視其盈餘狀況指定之。
第一項特別盈餘公積除填補公司虧損或報經本會核准外，不得使用之。