Cooperatives Act Article 63
After accession, a liquidator shall immediately examine the status of the cooperative, and compile a statement of assets and liabilities and an inventory of properties, and submit them to the general meeting of members for confirmation. In case of abortion of the general meeting of members, the liquidator may submit the documents to the competent authority for recording.Upon being inquired, the liquidator shall provide answers about the liquidation immediately.
中文原文 合作社法第63條
清算人就任後，應即檢查合作社情形，造具資產負債表及財產目錄，提交社員大會請求承認。
社員大會流會時，清算人得呈請主管機關備案。
清算人遇有詢問時，應將清算情形，隨時答復。
社員大會流會時，清算人得呈請主管機關備案。
清算人遇有詢問時，應將清算情形，隨時答復。