While a Taipei entrepreneur may invest five dollars with the goal of making ten in profit, Tainan businesses invest ten dollars with the goal of earning five. He goes further to describe the conservative tendencies of Tainan businesses in terms of borrowing for investment and the ratio of loans to capital.
即使當地最大的企業「台南幫」，資本額與負債額比值也僅為一比二．五，而國內一般大企業的負債額多為資本額的五至六倍。