The Act Governing Bills Finance Business Article 34
A Bills Company shall, at the time it distributes its profits for each fiscal year, set aside thirty percent (30%) of its after-tax profits as a legal reserve.Unless and until the accumulated legal reserve equals a Bills Company's paid-in capital, the maximum cash dividends which may be distributed [each year] shall not exceed fifteen percent (15%) of a Bills Finance Company's paid-in capital. Once the accumulated legal reserve equals or exceeds a Bills Company's paid-in capital, the foregoing paragraph shall not apply.In addition to the required legal reserve, a Bills Finance Company may set aside a special reserve in accordance with its Articles of Incorporation or a resolution of its shareholders.
中文原文 票券金融管理法第34條
票券金融公司完納一切稅捐後分派盈餘時，應先提百分之三十為法定盈餘公積。
法定盈餘公積未達實收資本額前，其最高現金盈餘分配，不得超過實收資本額之百分之十五。
法定盈餘公積已達其實收資本額時，得不受前項規定之限制。
除法定盈餘公積外，票券金融公司得於章程規定或經股東會決議，另提特別盈餘公積。
法定盈餘公積未達實收資本額前，其最高現金盈餘分配，不得超過實收資本額之百分之十五。
法定盈餘公積已達其實收資本額時，得不受前項規定之限制。
除法定盈餘公積外，票券金融公司得於章程規定或經股東會決議，另提特別盈餘公積。