Enforcement Rules of Credit Cooperatives Act Article 2

The term “managerial officer” denoted in the Act means a president, vice president (assistant vice president), manager or assistant manager.Where an assistant manager referred to in the preceding paragraph is jointly and severally liable pursuant to Article 19 of the Act, the liability is limited to that where the assistant manager is personally at fault.
中文原文 信用合作社法施行細則第2條
本法所稱經理人,指總經理、副總經理(協理)、經理及副經理。
前項副經理依本法第十九條規定應負連帶清償責任時,以可歸責於副經理個人原因者為限。

English translation for reference only; the Chinese text prevails. Not legal advice.