Regulations Governing Stock Exchanges Article 32
A company-type stock exchange shall allocate a special reserve from its after tax profit.The percentage to be set aside as a special reserve each year as referred to in the preceding paragraph shall not exceed 80 percent, and shall be designated by the FSC depending on profitability.The special reserve as referred to in paragraph 1 shall not be used for purposes other than to cover company losses or those filed with and approved by the FSC.
中文原文 證券交易所管理規則第32條
公司制證券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。