Regulation Governing Calculation and Determination of a Foundation’s Fund Article 3
The value of each property comprised in a foundation’s fund shall be determined in the manner laid down below:1. Cash: The value shall be the New Taiwan Dollar value when it is endowed or included in the fund pursuant to a resolution passed by the board of directors. For currency other than the New Taiwan Dollar, the value shall be calculated at the Bank of Taiwan’s foreign exchange spot buying rate at the close of the last business day prior to the day when it is endowed or included in the fund pursuant to a resolution passed by the board of directors.2. Listed stocks, OTC stocks and emerging stocks: The value shall be calculated at the closing price or weighted average price on the day when it is endowed or included in the fund pursuant to a resolution passed by the board of directors. If there is no trading price, the value shall be calculated at the closing price or weighted average price on the first day with trading price after the day when it is endowed or included in the fund pursuant to a resolution passed by the board of directors.3. Unquoted stocks: The value shall be calculated at the net worth per share set out in the most recent financial statements in time on the day when it is endowed or included in the fund pursuant to a resolution passed by the board of directors.4. Land, house, relic and monument or other non-cash property with cultural heritage value: The value shall be determined by the actual acquisition cost if there is a purchase evidence; otherwise it shall be determined by a creditable assessment or other methods to determine the value with relevant supporting documents.5. The value shall be determined in accordance with the following if it cannot be proved pursuant to the preceding subparagraph:(1) Land: The value shall be determined by the government-assessed land value applicable on the day when it is endowed or included in the fund pursuant to a resolution passed by the board of directors with an adjustment in accordance with the most recent Taiwan consumer price index published by the government in time on the day when it is endowed or included in the fund pursuant to a resolution passed by the board of directors. However, for the land reserved for public facilities pursuant to the Urban Planning Act and the land used for public passage by government, the value shall be equal to 60 percent of the government assessment land value applicable on the day when it is endowed or included in the fund pursuant to a resolution passed by the board of directors.(2) House: The value shall be determined by the government-assessed house value applicable on the day when it is endowed or included in the fund pursuant to a resolution passed by the board of directors with an adjustment in accordance with the most recent Taiwan consumer price index published by the government in time on the day when it is endowed or included in the fund pursuant to a resolution passed by the board of directors.(3) Relic and monument with cultural heritage value: The value shall be determined by the value set out in a proof of value issued by the regulatory authority of the relic or monument, or the current price when it is endowed or included in the fund pursuant to a resolution passed by the board of directors as set out in a certificate issued by the foundation and submitted for the regulatory authority for records.
中文原文 財團法人基金計算及認定基準辦法第3條
財團法人基金之各項財產，依下列規定計算其數額：
一、現金：依捐助或董事會決議列入基金時，新臺幣金額計算。
新臺幣以外之貨幣，以捐助日或董事會決議列入基金當日之前一辦公日臺灣銀行外匯交易收盤即期買入匯率折算。
二、上市（櫃）、興櫃股票：以捐助日或董事會決議列入基金當日之收盤價或加權平均成交價格計算；捐助日或董事會決議列入基金當日無交易價格者，以捐助日或董事會決議列入基金當日後第一個有交易價格日之收盤價或加權平均成交價格計算。
三、未上市（櫃）、興櫃股票：以捐助日或董事會決議列入基金當日最近一期之財務報告每股淨值計算。
四、土地、房屋、具有文化資產價值之文物、古蹟或其他非屬現金之財產，有出價取得證明者，依其實際取得成本計算；無出價取得證明者，以具有公信力之鑑價或其他方式證明價額之文件計算。
五、未能依前款規定證明時，依下列規定計算：
（一）土地：依捐助或董事會決議列入基金時公告土地現值並按捐助或董事會決議列入基金時政府已發布最近臺灣地區消費者物價總指數調整至土地取得年度之價值計算。
但依都市計畫法指定之公共設施保留地及經政府闢為公眾通行道路之土地，依捐助或董事會決議列入基金時公告土地現值百分之十六計算。
（二）房屋：依捐助或董事會決議列入基金時房屋評定標準價格並按捐助或董事會決議列入基金時政府已發布最近臺灣地區消費者物價總指數調整至房屋取得年度之價值計算。
（三）具有文化資產價值之文物、古蹟：依該文物、古蹟目的事業主管機關核發之價值證明所載金額，或該財團法人出具含有捐助或董事會決議列入基金時時價並經該目的事業主管機關備查有案之證明所載金額計算。
一、現金：依捐助或董事會決議列入基金時，新臺幣金額計算。
新臺幣以外之貨幣，以捐助日或董事會決議列入基金當日之前一辦公日臺灣銀行外匯交易收盤即期買入匯率折算。
二、上市（櫃）、興櫃股票：以捐助日或董事會決議列入基金當日之收盤價或加權平均成交價格計算；捐助日或董事會決議列入基金當日無交易價格者，以捐助日或董事會決議列入基金當日後第一個有交易價格日之收盤價或加權平均成交價格計算。
三、未上市（櫃）、興櫃股票：以捐助日或董事會決議列入基金當日最近一期之財務報告每股淨值計算。
四、土地、房屋、具有文化資產價值之文物、古蹟或其他非屬現金之財產，有出價取得證明者，依其實際取得成本計算；無出價取得證明者，以具有公信力之鑑價或其他方式證明價額之文件計算。
五、未能依前款規定證明時，依下列規定計算：
（一）土地：依捐助或董事會決議列入基金時公告土地現值並按捐助或董事會決議列入基金時政府已發布最近臺灣地區消費者物價總指數調整至土地取得年度之價值計算。
但依都市計畫法指定之公共設施保留地及經政府闢為公眾通行道路之土地，依捐助或董事會決議列入基金時公告土地現值百分之十六計算。
（二）房屋：依捐助或董事會決議列入基金時房屋評定標準價格並按捐助或董事會決議列入基金時政府已發布最近臺灣地區消費者物價總指數調整至房屋取得年度之價值計算。
（三）具有文化資產價值之文物、古蹟：依該文物、古蹟目的事業主管機關核發之價值證明所載金額，或該財團法人出具含有捐助或董事會決議列入基金時時價並經該目的事業主管機關備查有案之證明所載金額計算。