Company Act Article 91
The distribution of residual assets, unless otherwise provided for in the Articles of Incorporation, shall be based on the ratio of net contribution of such shareholder after allocation of profit or loss.
中文原文 公司法第91條
賸餘財產之分派，除章程另有訂定外，依各股東分派盈餘或虧損後淨餘出資之比例定之。