Cooperatives Act Article 61
The duties of a liquidator are as follows:1. To deal with the current affairs.2. To claim the creditor’s rights and pay off the debts.3. To allocate the residual properties.In order to implement the duties set forth in the above paragraph, a liquidator has the right to take any action on behalf of the cooperative.
中文原文 合作社法第61條
清算人之職務如左：
一、了結現務。
二、收取債權，清償債務。
三、分派剩餘財產。
清算人為執行前項職務，有代表合作社為一切行為之權。
一、了結現務。
二、收取債權，清償債務。
三、分派剩餘財產。
清算人為執行前項職務，有代表合作社為一切行為之權。