Act for Ancestor Worship Guild Article 48
The responsibilities of the liquidator is stated below:1. Settle all current businesses2. Collect outstanding loans and repay outstanding debt3. Transfer and allocate the residual propertiesBefore the end of settlement, the guilds will be regarded as sustaining considering that it has to continue its operations before final settlement.
中文原文 祭祀公業條例第48條
清算人之職務如下：
一、了結現務。
二、收取債權、清償債務。
三、移交分配賸餘財產。
祭祀公業法人至清算終結止，在清算之必要範圍內，視為存續。
一、了結現務。
二、收取債權、清償債務。
三、移交分配賸餘財產。
祭祀公業法人至清算終結止，在清算之必要範圍內，視為存續。