The Credit Cooperatives Act Of The Republic Of China Article 25
The following funds shall be accumulated as capital reserves:1. Capital gains from disposal of fixed assets;2. Donations received;3. Excess of appreciation over depreciation from revaluation of fixed assets; and4. The balance of assets received from a credit cooperative that has ceased to exist as a result of an amalgamation, fewer debts assumed from the credit cooperative, and the amounts paid to members of the credit cooperative.
中文原文 信用合作社法第25條
左列金額應累積為資本公積：
一、處分固定資產之溢價收入。
二、受領贈與之所得。
三、固定資產重估增值，扣除估價減值之溢額。
四、自因合併而消滅之信用合作社，所承受之資產價額，減除自該信用合作社所承擔之債務額及向該信用合作社社員給付額之餘額。
一、處分固定資產之溢價收入。
二、受領贈與之所得。
三、固定資產重估增值，扣除估價減值之溢額。
四、自因合併而消滅之信用合作社，所承受之資產價額，減除自該信用合作社所承擔之債務額及向該信用合作社社員給付額之餘額。