Business Entity Accounting Act Article 55
（Evaluation of Capital Paid by Properties）Capital paid by properties other than cash must be recorded on the basis of the fair value of such properties. If the fair value is not available, an estimate may be made.
中文原文 商業會計法第55條
資本以現金以外之財物抵繳者，以該項財物之公允價值為標準；無公允價值可據時，得估計之。