Securities firms shall comply with the regulations of the Competent Authority and set aside a portion of its annual after-tax profit as specialreserve.
证券商应遵照主管机关之规定，在每年度课税后盈馀项下提存特别盈馀公积。
2
The percentage of the specialreserve set aside each year as referred to in the preceding paragraph shall be designated by the Commission depending on profitability.
前项特别盈馀公积每年提列之比率，由本会视其盈馀状况在所列幅度内指定之。
3
The specialreserve as referred to in the first Paragraph shall not be used unless it is used to cover company losses or used as capitalization with the approval of the Commission.