Company Act Article 69
I.The settlement of account of a retiring shareholder shall be based on the financial condition of the company at the time of his withdrawal.II.The contribution of the retiring shareholder shall, whatever the nature of his contribution, be repaid in cash.III.If, at the time of withdrawal, certain affairs of the company have not yet been concluded, then allocation of a retiring shareholder's share of profit and loss shall only be made after the due conclusion of such affairs.
中文原文 公司法第69條
退股之股東與公司之結算，應以退股時公司財產之狀況為準。
退股股東之出資，不問其種類，均得以現金抵還。
股東退股時，公司事務有未了結者，於了結後計算其損益，分派其盈虧。
退股股東之出資，不問其種類，均得以現金抵還。
股東退股時，公司事務有未了結者，於了結後計算其損益，分派其盈虧。