The Banking Act of The Republic of China Article 69
After a bank proceeds into liquidation, it shall not return capital or distribute dividends under any pretense unless it has repaid all its debts. In the course of a bank’s liquidation, the bank's trust funds and trust properties shall be dealt with in accordance with the terms of the relevant trust agreements.
中文原文 銀行法第69條
銀行進行清算後，非經清償全部債務，不得以任何名義，退還股本或分配股利。
銀行清算時，關於信託資金及信託財產之處理，依信託契約之約定。
銀行清算時，關於信託資金及信託財產之處理，依信託契約之約定。