Budget Act Article 86

The amount of profits to be paid to the national treasury, losses to be made up by the national treasury and the increase or withdrawal by the national treasury of the Enterprise Fund of subordinate unit budgets shall be compiled into the general budget; for other categories of the Special Fund, losses to be made up by the national treasury and the amount to be paid to the national treasury shall be compiled into the general budget.When each and every agency of a subordinate unit budget processes capital increase by legal reserve of the previous fiscal year appropriated in accordance with the statutory procedure, the Legislative Yuan-approved amount in the subordinate unit budget for the current year shall govern, without being required to compile the amount into the general budget as set forth in the preceding Paragraph.