Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Limited Partnership Article 6

The statement of capital contributions by properties set forth in Subparagraph 3 of Article 3 (1) shall indicate the names of partners, the types, quantities, prices or appraisal criteria of the properties, and the capital contributions or certificates allotted by the limited partnership. In case any technology, stock or other property is contributed, the relevant property shall be specified as having 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, such property shall be specified as having been delivered to the limited partnership prior to the date of formation or the capital increase recordation date.When any stock is contributed, the appraisal criteria shall be specified.