Cooperatives Act Article 65
After liquidation is finished, the liquidator shall, within twenty days, compile a report and submit it to the competent authority and separately send duplicated copies to the members.Where the liquidator is appointed by the court, the report shall also be submitted to the court.
中文原文 合作社法第65條
清算人於清算事務終了後，應於二十日內造具報告書，呈報主管機關，並分送各社員。
清算人由法院選派者，並應呈報法院。
清算人由法院選派者，並應呈報法院。