The Credit Cooperatives Act Of The Republic Of China Article 35

A credit cooperative that has been dissolved shall be subject to liquidation proceedings, except in the case of amalgamation or bankruptcy.
中文原文 信用合作社法第35條
解散之信用合作社,除因合併、破產而解散者外,應行清算。

English translation for reference only; the Chinese text prevails. Not legal advice.