An underground financial system which everyone takes part in: According to a definition which is about to be added to the ROC's Civil Code, an RCA is "a contractual arrangement whereby the leader of the association mutually contracts with two or more persons to pay contributions into and to withdraw funds from the association."
人人參與的地下金融所謂「合會」，依照民法即將新增列的定義，是指「由會首邀集二人以上，互約交付會款及標取合會金之契約」。