Securities and Exchange Act Article 41
When the Competent Authority deems it necessary, it may order a company that has issued securities under this Act to set aside, in addition to the allocation of legal reserve required by law, a certain proportion of its earnings as a special reserve.When a company that has issued securities under this Act applies to capitalize its legal reserve or capital reserve, it shall first make up any loss. If it will capitalize capital reserve, a limit of a certain percentage shall be imposed.
中文原文 證券交易法第41條
主管機關認為有必要時，對於已依本法發行有價證券之公司，得以命令規定其於分派盈餘時，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。
已依本法發行有價證券之公司，申請以法定盈餘公積或資本公積撥充資本時，應先填補虧損；其以資本公積撥充資本者，應以其一定比率為限。
已依本法發行有價證券之公司，申請以法定盈餘公積或資本公積撥充資本時，應先填補虧損；其以資本公積撥充資本者，應以其一定比率為限。