Company Act Article 274
Where a company issues new shares other than to the public, under the proviso to Article 272, it shall still be required to make the forms of subscription available as required by Paragraph I of the preceding Article. If property other than cash is paid by subscribers, additional particulars such as the name/title of the subscriber, the type, the quantity and the value of or the standards for evaluation of the value of the property furnished by the subscriber, and the number of shares allotted to the subscriber by the company shall also be stated in the form of subscription.After accepting property other than cash payment, the Board of Directors shall pass it on to the supervisor for inspection and comment, and shall report to the authority for approval.
中文原文 公司法第274條
公司發行新股，而依第二百七十二條但書不公開發行時，仍應依前條第一項之規定，備置認股書；如以現金以外之財產抵繳股款者，並於認股書加載其姓名或名稱及其財產之種類、數量、價格或估價之標準及公司核給之股數。
前項財產出資實行後，董事會應送請監察人查核加具意見，報請主管機關核定之。
前項財產出資實行後，董事會應送請監察人查核加具意見，報請主管機關核定之。