Company Act Article 84
I.The duties of a liquidator are as follows:1.To wind up all pending business;2.To collect all outstanding debts and to pay off all claims;3.To allocate surplus or loss; and4.To allocate the residual assets.II.The liquidator in performing the aforesaid duties shall have the power to act on behalf of the company in all litigation matters;however, the transfer of the business including assets and liabilities to others shall be effected only if all shareholders so concur.
中文原文 公司法第84條
清算人之職務如左：
一、了結現務。
二、收取債權、清償債務。
三、分派盈餘或虧損。
四、分派賸餘財產。
清算人執行前項職務，有代表公司為訴訟上或訴訟外一切行為之權。
但將公司營業包括資產負債轉讓於他人時，應得全體股東之同意。
一、了結現務。
二、收取債權、清償債務。
三、分派盈餘或虧損。
四、分派賸餘財產。
清算人執行前項職務，有代表公司為訴訟上或訴訟外一切行為之權。
但將公司營業包括資產負債轉讓於他人時，應得全體股東之同意。