Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Companies Article 3
With regard to the documents listed under Paragraph 1 of the previous Article, the company shall prepare and attach relevant documents in accordance with the following:1. Statement of shareholders' capital contributions in cash: The statement shall indicate the names of the shareholders, the dates and amounts of share contributions, and the dates and bank account information where the contributions are deposited. The photocopies of deposit slips, or in the absence of such deposit slips, photocopies of bankbooks, statements of accounts or inquiry sheets shall also be attached. If the company opened a special bank account to collect all the contributions, it may replace the photocopies of the deposit slips, the bankbooks, the statement of accounts or the inquiry sheets with the special account deposit contract (or the contract entrusted for the collection of contributions) and the certificate of collection of all the contributions issued by the bank (or photocopies of bankbooks). In the event of any inconsistency between the bank deposits and the accounting books, a reconciliation statement shall be prepared. Where any contributions have been utilized, a statement of capital utilization affixed with the corporate seal of the company and the seal of the responsible person or signature of the responsible person of the company indicating the purpose shall be additionally submitted. If necessary, the competent government authorities may require the company to submit photocopies of certificates of primary utilizations. If any contributions are transferred into term deposits, any pledge, termination of contract or assignment, if any, shall be specified.2. Statement of capital contributions by claims: The statement shall indicate the names of the shareholders, reasons for and dates of incurrence of the claims, the amounts of the incurred claims, and the amount of contributions by claims, bearing the signatures or seals of the creditors with their consent and attached with the primary documents to prove the incurrence of the claims. Where any contributions have been utilized, a statement of capital utilization affixed with the corporate seal of the company and the seal of the responsible person or signature of the responsible person of the company indicating the purpose shall also be submitted. If necessary, the competent government authorities may require the company to submit photocopies of certificates of primary utilizations. If any contributions are transferred into term deposits, any pledge, termination of contract or assignment, if any, shall be specified.3. Statement of capital contributions by properties: The statement shall indicate the names of shareholders, the types, quantities, prices or criteria for appraising the prices of the properties, and the shares or certificates allotted by the company. If any technology, stock or other property is contributed, the relevant property shall be specified as having been registered in the name of the company in accordance with the law before the date of incorporation or the capital increase recordation date. However, if there is no registration requirement in accordance with the law, such property shall be specified as having been delivered to the company before incorporation or the capital increase recordation date. If any stock is contributed, the criteria for appraising the price shall be specified.4. Statement of allotment of shares through capitalization of dividends and bonuses, legal reserve, capital reserve, merger, split-up, acquisition, or share exchange, share conversion, statement of capital reduction, or statement of conversion of shares from convertible corporate bonds or shares subscription warrants: The statement shall indicate the names of the shareholders, the amounts and the dates.5. Statement of capital contributions by service: The statement shall indicate the names of shareholders, the amount of such capital contribution prescribed in the Articles of Incorporation, and the shares or certificates allotted by the company.For any equity capital of a close company to be contributed with technologies or service, a written consensus of the shareholders shall also be submitted.
中文原文 會計師查核簽證公司登記資本額辦法第3條
前條第一項之附表，公司應依下列規定編製及檢附相關附件：
一、股東繳納現金股款明細表：應載明股東姓名、股款繳納之日期及金額、股款送存銀行之日期及帳戶，並檢附送金單影本，無送金單者，檢送存摺或對帳單或查詢單影本。
如公司於銀行設有專戶委託代收全部股款者，得以專戶儲存契約書（或代收股款契約）及銀行收足股款證明（或存摺影本）替代之。
銀行存款與帳冊記載不符者，應編製調節表；股款如已動用，應檢附加蓋公司及代表公司之負責人印章或簽名之資金動用明細表，說明其用途；主管機關認為必要時，得要求加附主要動用憑證影本。
股款轉存定期存款者，應載明是否有質押、解約、轉讓情事。
二、債權抵繳股款明細表：應載明股東姓名、債權發生之原因、日期、金額及抵繳股款之金額，經債權人同意簽名或蓋章，並檢附債權發生之主要證明文件；股款如已動用，應檢附加蓋公司及代表公司之負責人印章或簽名之資金動用明細表，說明其用途；主管機關認為必要時，得要求加附主要動用憑證影本。
三、財產抵繳股款明細表：應載明股東姓名、財產之種類、數量、價格或估價標準及公司核給之股份或憑證。
技術作價、股票抵繳及其他財產抵繳股款者，應載明相關財產已於設立前或增資基準日前依法登記予公司；但依法無登記之規定者，應載明該項財產已於設立前或增資基準日前交付予公司。
屬股票抵繳股款者，並應載明其估價標準。
四、股息紅利、法定盈餘公積、資本公積、合併、分割、收購、股份轉換配股明細表、股份交換配股明細表、減資明細表、可轉換公司債或認股權憑證換股明細表：應分別載明股東姓名、金額及日期。
五、勞務抵繳股款明細表：應載明股東姓名、章程所載抵充之金額及公司核給之股份或憑證。
閉鎖性股份有限公司以技術或勞務出資者，另應檢附全體股東同意書。
一、股東繳納現金股款明細表：應載明股東姓名、股款繳納之日期及金額、股款送存銀行之日期及帳戶，並檢附送金單影本，無送金單者，檢送存摺或對帳單或查詢單影本。
如公司於銀行設有專戶委託代收全部股款者，得以專戶儲存契約書（或代收股款契約）及銀行收足股款證明（或存摺影本）替代之。
銀行存款與帳冊記載不符者，應編製調節表；股款如已動用，應檢附加蓋公司及代表公司之負責人印章或簽名之資金動用明細表，說明其用途；主管機關認為必要時，得要求加附主要動用憑證影本。
股款轉存定期存款者，應載明是否有質押、解約、轉讓情事。
二、債權抵繳股款明細表：應載明股東姓名、債權發生之原因、日期、金額及抵繳股款之金額，經債權人同意簽名或蓋章，並檢附債權發生之主要證明文件；股款如已動用，應檢附加蓋公司及代表公司之負責人印章或簽名之資金動用明細表，說明其用途；主管機關認為必要時，得要求加附主要動用憑證影本。
三、財產抵繳股款明細表：應載明股東姓名、財產之種類、數量、價格或估價標準及公司核給之股份或憑證。
技術作價、股票抵繳及其他財產抵繳股款者，應載明相關財產已於設立前或增資基準日前依法登記予公司；但依法無登記之規定者，應載明該項財產已於設立前或增資基準日前交付予公司。
屬股票抵繳股款者，並應載明其估價標準。
四、股息紅利、法定盈餘公積、資本公積、合併、分割、收購、股份轉換配股明細表、股份交換配股明細表、減資明細表、可轉換公司債或認股權憑證換股明細表：應分別載明股東姓名、金額及日期。
五、勞務抵繳股款明細表：應載明股東姓名、章程所載抵充之金額及公司核給之股份或憑證。
閉鎖性股份有限公司以技術或勞務出資者，另應檢附全體股東同意書。