Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Limited Partnership Article 4

The statement of capital contributions in cash set forth in above Subparagraph 1 of Paragraph 1 shall indicate the names of partners, the dates and amounts of share contributions, and the dates when contributions are deposited and the information of the bank account where the contributions are deposited. The photocopies of deposit slips shall also be submitted. In case of absence of such deposit slips, the photocopies of passbooks, statements of accounts or inquiry sheets may be submitted instead. If the limited partnership opened a special bank account to collect all the contributions, it may replace the photocopies of the deposit slips, passbooks, statements of accounts or 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 passbooks. In the event of any inconsistency between the bank deposits and the accounting books, a reconciliation statement shall be prepared. In case any contributions have been already utilized, a statement of capital utilization, indicating the purpose and affixed with the limited partnership’s seal and its representative’s seal, shall be submitted. If necessary, the competent authority may require the limited partnership to submit photocopies of certificates of primary utilizations.If any contributions are transferred into term deposits, any pledge, termination of contract or assignment shall be specified.