The Consumer Debt Clearance Statute Article 88
This English translation was last updated on 2018-12-26, but the Chinese text was amended on 2021-06-16. Later amendments may not be reflected in the translation — please refer to the Chinese text.
After the court rules on the initiation of the liquidation process, the clerk shall immediately record the closing accounts in the debtor's account book regarding business property, sign and seal it, and make an abbreviated record of the status of the account book.
中文原文 消費者債務清理條例第88條
法院裁定開始清算程序後，書記官應即於債務人關於營業上財產之帳簿記明截止帳目，簽名蓋章，並作成節略記明帳簿之狀況。