The Central Bank of the Republic of China (Taiwan) Act Article 42
At the close of each fiscal year, the Bank shall set aside fifty per cent of its net profit as legal reserve. In case the amount of the accumulated legal reserve equals or exceeds the Bank's current capital, the percentage herein prescribed may, subject to the resolution of the Board of Directors and the concurrence of the Board of Supervisors, be reduced to a level no lower than twenty per cent.
中文原文 中央銀行法第42條
本行每屆決算，於純益項下提百分之五十為法定盈餘公積。
法定盈餘公積達當年度資本額時，經理事會議決，監事會同意，得將定率減低。
但不得低於百分之二十。
法定盈餘公積達當年度資本額時，經理事會議決，監事會同意，得將定率減低。
但不得低於百分之二十。