Regulations Governing Futures Clearing Houses Article 16
A futures clearing house shall allocate a special reserve from its annual after-tax profit.The annual special reserve allocation as referred to in the preceding Paragraph may not exceed 80 percent, and shall be designated by the FSC according to the futures clearing house's profitability.The special reserve as referred to in Paragraph 1 may not be used for purposes other than making up losses of the company or those approved by the FSC.
中文原文 期貨結算機構管理規則第16條
期貨結算機構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。