Regulations on Business Entity Accounting Handling Article 27
Capital (or share capital): defined as the capital brought into the business entity by the owner and registered with a competent authority; however it does not include preferred share of liability nature; the items that shall be disclosed in the notes are as follows:1.The kinds of capital, face value per share, number of shares authorized, number of shares issued and special conditions shall be specified.2.Various class of share capital: the rights, preferences and restrictions.3.The number of treasury shares held by the entity or by its subsidiaries and associates.
中文原文 商業會計處理準則第27條
資本（或股本），指業主對商業投入之資本額，並向主管機關登記者，但不包括符合負債性質之特別股，其應揭露事項如下：
一、股本之種類、每股面額、額定股數、已發行股數及特別條件。
二、各類股本之權利、優先權及限制。
三、庫藏股股數或由其子公司所持有之股數。
一、股本之種類、每股面額、額定股數、已發行股數及特別條件。
二、各類股本之權利、優先權及限制。
三、庫藏股股數或由其子公司所持有之股數。