Regulations Governing the Preparation of Financial Reports by Futures Clearing Houses Article 29
When a futures exchange or other institution concurrently operates the business of a futures clearing house, then if there is an annual deficit or earnings for the futures exchange or other institution (excluding the futures clearing segment) and the futures clearing segment conversely has annual earnings or deficit, and if the earnings of one exceed the deficit of the other, then the full amount of the appropriation from earnings for the legal reserve and special reserve made in accordance with the Company Act, the articles of incorporation, or a resolution of the shareholders meeting shall be recognized for the one that had the annual earnings, whether the futures exchange or other institution (excluding the futures clearing segment) or the futures clearing segment.
中文原文 期貨結算機構財務報告編製準則第29條
期貨交易所或其他機構兼營期貨結算機構業務，若期貨交易所或其他機構（不含期貨結算部門）及期貨結算部門之一發生年度虧損而另一發生年度盈餘時（盈餘大於虧損），依公司法、章程規定或股東會決議由盈餘提撥之法定盈餘公積及特別盈餘公積，則由發生年度盈餘之期貨交易所或其他機構（不含期貨結算部門）或期貨結算部門就其提撥金額全數認定。