Article 32 a company type stock exchange shall set aside thirty to eighty percent of the after tax profit as the special reserve 第32条公司制证券交易所应于每年税后盈馀项下，提列百分之三十至八十特别盈馀公积。
2.
The percentage of the special reserve 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 special reserve 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 第一项特别盈馀公积，除填补公司亏损或报经本会核定拨充资本外，不得使用之。
