Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Limited Partnership Article 5

The statement of capital contributions by creditor’s right set forth in Subparagraph 2 of Article 3 (1) shall indicate the names of partners, the reasons for and dates of incurrence of the creditors’ rights, the amounts of the incurred creditors’ rights, and the amount of contributions by claims, and shall bear the signatures or seals of the creditors with their consent, attached with the primary documents to prove the incurrence of the creditors’ rights.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.