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英譯法規內容

法規名稱(Title) Enforcement Rules of Credit Cooperatives Act Ch
公發布日(Date) 1998.11.13
法規沿革(Legislative) 1. Promulgated on August 15, 1997
2. Amended per Order No. Tai-Tsai-Rong-Zi-No.87370264 dated 1998/11/13
法規內文(Content)

Article 1
These Rules are enacted pursuant to Article 50 of the Credit Cooperatives Act (referred to as the “Act” hereunder).

Article 2
The term “managerial officer” denoted in the Act means a president, vice president (assistant vice president), manager or assistant manager.
Where an assistant manager referred to in the preceding paragraph is jointly and severally liable pursuant to Article 19 of the Act, the liability is limited to that where the assistant manager is personally at fault.

Article 3
The amount guaranteed as stated by a credit cooperative in its articles of incorporation pursuant to Subparagraph 10, Paragraph 1, Article 8 of the Act shall not exceed ten (10) times its share capital in principle.

Article 4
The number of directors and supervisors as stated by a credit cooperative in its articles of incorporation pursuant to Subparagraph 12 , Paragraph 1, Article 8 of the Act shall be no more than fifteen for directors and no more than five for supervisors; the number of alternate directors and supervisors, if any, shall be no more than half of the number of directors and supervisors respectively.

Article 5
The use of surplus reserves as stated by a credit cooperative in its articles of incorporation pursuant to Subparagraph 15, Paragraph 1, Article 8 of the Act shall conform to the following:
1. The legal surplus reserve, capital reserve, and special surplus reserve shall be used only for the purpose of offsetting loss. The preceding provision does not apply to the use of special surplus reserve that is set aside according to a capital expenditure plan for long-term development and has obtained the approval of the county (city) government or the Department of Finance of municipal government.
2. Unless the surplus reserve is insufficient to offset loss, capital reserve shall not be used to offset loss.

Article 6
(deleted)

Article 7
Where a credit submits its financial and business reports and statements to the general meeting of members (or membership representatives) for approval pursuant to Article 37 of the Act to which Article 49 of the Banking Act applies mutatis mutandis, the general meeting of members (or membership representatives) shall be called in three months from the end of each fiscal year, unless it is otherwise approved by the city (county) government or the Department of Finance of municipal government with justification.
If the financial examination authority finds that a report or statement referred to in the preceding paragraph requires adjustment, the credit cooperative shall make adjustment accordingly and submit the same to the next board of directors and supervisors meetings and the general meeting of members (or membership representatives), and make record of such meetings.

Article 8
The registration authorities referred to in Article 33 of the Act shall mean the county (city) government or the Department of Finance of municipal government.

Article 9
The Rules herein are in force on the date of promulgation.