The Banking Act of The Republic of China Article 102
An investment trust company which engages in the businesses of securities underwriting or trading for its own account shall allocate a special fund equivalent to at least ten percent (10%) of its net worth in the preceding year exclusively for such operation. Such special fund shall, prior to any appropriation thereof, be deposited in cash with other financial institutions or shall be used for purchasing government bonds.
中文原文 銀行法第102條
信託投資公司經營證券承銷商或證券自營商業務時，至少應指撥相當於其上年度淨值百分之十專款經營，該項專款在未動用時，得以現金貯存，存放於其他金融機構或購買政府債券。