The Banking Act of The Republic of China Article 44-1
A bank having any of the following situations shall not distribute profits in cash or repurchase its shares:1. The bank is graded as having inadequate capital, significantly inadequate capital or seriously inadequate capital.2. The bank is graded as having adequate capital, but the bank is likely to be downgraded to any of the grades prescribed in the preceding subparagraph if it distributes profits in cash or repurchase its shares.A bank referred to in Subparagraph 1 of the preceding paragraph shall not make payments other than remunerations to its responsible persons, unless it is otherwise approved by the competent authority.
中文原文 銀行法第44-1條
銀行有下列情形之一者，不得以現金分配盈餘或買回其股份：
一、資本等級為資本不足、顯著不足或嚴重不足。
二、資本等級為資本適足者，如以現金分配盈餘或買回其股份，有致其資本等級降為前款等級之虞。
前項第一款之銀行，不得對負責人發放報酬以外之給付。
但經主管機關核准者，不在此限。
一、資本等級為資本不足、顯著不足或嚴重不足。
二、資本等級為資本適足者，如以現金分配盈餘或買回其股份，有致其資本等級降為前款等級之虞。
前項第一款之銀行，不得對負責人發放報酬以外之給付。
但經主管機關核准者，不在此限。