Regulations Governing Approval and Administration of Short-term Bills Clearing and Depository Organizations Article 39
After a short-term bills clearing and depository organization completes the payment of all taxes and distributes earnings, it shall appropriate 30% as legalreserve. Beforethe legalreserve reaches the same value as the paid-incapital, the maximum distribution of earnings in cash may not exceed 15% of the paid-in capital.Where the legal reserve already exceeds the paid-in capital, the restrictions in the preceding paragraph shall not apply.In addition to the legalreserve, a short-term bills clearing and depository organization may propose a special surplus reserve based on regulations in the Articles of Incorporation or a resolution of the shareholders' meeting.
中文原文 短期票券集中保管結算機構許可及管理辦法第39條
短期票券集中保管結算機構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，短期票券集中保管結算機構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，短期票券集中保管結算機構得於章程規定或經股東會決議，另提特別盈餘公積。