Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Limited Partnership Article 7

The statement of capital contributions by service set forth in Subparagraph 4 of Article 3 (1) shall indicate the names of general partners and the contributed amount agreed in the partnership agreement. The appraisal report, if any, shall also be submitted.The statement of capital contributions by goodwill set forth in Subparagraph 5 of Article 3 (1) and the statement of capital contributions by other interests set forth in Subparagraph 6 of the same Article shall indicate the names of general partners, the contributed amount agreed in the partnership agreement, and percentage of such contribution. The appraisal report, if any, shall also be submitted. If necessary, the competent authority may require the person making capital contributions through other interests to submit evidential documents.