Act Governing Issuance of Electronic Stored Value Cards Article 27
(Capital Replenishment)Where an issuer's accumulated loss exceeds one third (1/3) of its paid-in capital, the issuer shall promptly report to the Competent Authority in writing its financial statements and reasons for the loss.The Competent Authority may require an issuer in the situation as described in the preceding paragraph to replenish its capital or restrict its business operations, and order the closedown of business if the issuer fails to replenish its capital as required within the specified period of time.
中文原文 電子票證發行管理條例第27條
發行機構累積虧損逾實收資本額之三分之一者，應立即將財務報表及虧損原因，函報主管機關。
主管機關對具有前項情形之發行機構，得限期命其補足資本，或限制其業務；屆期未補足者，得勒令其停業。
主管機關對具有前項情形之發行機構，得限期命其補足資本，或限制其業務；屆期未補足者，得勒令其停業。