Futures Trading Act Article 43
When the Competent Authority deems it necessary, it may order a futures exchange organized as a company, when distributing earnings, to allocate a certain proportion as a special reserve in addition to the legal reserve required by law.The rate for allocation per annum of the special reserve under the preceding paragraph shall be determined by the Competent Authority depending upon the earnings status of the futures exchange.
中文原文 期貨交易法第43條
主管機關認為有必要時，得以命令規定公司制期貨交易所於分派盈餘時，除依法提出法定盈餘公積外，並應另提一定比率之特別盈餘公積。
前項特別盈餘公積每年提列之比率，由主管機關視其盈餘狀況指定之。
前項特別盈餘公積每年提列之比率，由主管機關視其盈餘狀況指定之。