Enforcement Rules for the Cooperatives Act Article 11
To apply for registration of alteration due to a reduction of the par value of each share or the guarantee money, a cooperative shall describe the result of the notification or announcement and submit the minutes of the resolution of the member's congress or the member representative's congress, the inventory of properties, and a balance sheet.
中文原文 合作社法施行細則第11條
合作社因減少社股金額或保證金額申請變更登記者，應敘明通知或公告結果，附送社員大會或社員代表大會決議紀錄、財產目錄及資產負債表。