Enforcement Rules for the Cooperatives Act Article 10

For the purpose of subscribing for shares of a cooperative, members and associate members may pay the shares at the estimated value of properties other than currencies according to the provisions set forth in the constitution.
中文原文 合作社法施行細則第10條
社員及準社員認購社股,得依章程規定,以貨幣以外之財物估定價值,代付股款。

English translation for reference only; the Chinese text prevails. Not legal advice.