Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Limited Partnership Article 11

The certified public accountant auditing and certifying contributions made through technologies, stocks or other properties shall verify the names of partners, the types, quantities, prices or appraisal criteria of the properties, and the capital contributions allotted by the limited partnership. When auditing and certifying contributions made through technologies or other properties as mentioned in the preceding paragraph, except for limited partnership invested in by foreigners or overseas compatriots, the certified public accountant shall obtain opinions of relevant institutions, organizations or experts on the appraised prices and evaluate whether their opinions should be adopted, and verify whether the relevant property has already been registered in the name of the limited partnership in accordance with the law prior to the date of formation or the capital increase recordation date. If there is no registration requirement provided by the law, whether such property has already been delivered to the limited partnership prior to the date of formation or the capital increase recordation date should be verified.When auditing and certifying contributions made through stocks as mentioned in Paragraph 1, the certified public accountant shall verify whether the appraisal is carried out in accordance with the following:1. Shares issued by a company that is not listed on the Taiwan Stock Exchange, not traded on the Gre Tai Securities Market, or not emerging stocks, may be appraised based on the net worth of the company on the date of evaluation2. Emerging stocks may be appraised based on the average trading price of such stocks on the date of evaluation. However, if there is no trading price of such stocks on the date of evaluation, the price shall be appraised based on the average trading price of the last day preceding the date of evaluation. In the event of severe fluctuation of the price, the price shall be appraised based on the average of the trading prices for the 30-day period before the date of evaluation.3. Shares issued by a listed company or a company traded on the Gre Tai Securities Market may be appraised based on the closing price of such shares on the date of evaluation. However, if there is no transaction price of such shares on the date of evaluation, the price shall be appraised based on the closing price on the last transaction day preceding the date of evaluation. In the event of severe fluctuation of the price, the price shall be appraised based on the average of the closing prices for the 30-day period before the date of evaluation.The date of evaluation indicated in the above three subparagraphs of the preceding paragraph shall fall within the two months prior to the recordation date.