Regulations Governing Centralized Securities Depository Enterprises Article 17
A CSDE shall allocate special reserve from the after-tax profit each year.The percentage of the special reserve allocated each year referred to in the preceding paragraph shall be designated by the FSC depending on profitability, with a ceiling of 80 percent.The special reserve referred to in paragraph 1 shall not be used for purposes other than covering company losses, or purposes reported to and approved by the FSC.
中文原文 證券集中保管事業管理規則第17條
證券集中保管事業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。