A limited company shall keep at its head office a shareholders roster, which shall contain the following particulars:
The director who is authorized to represent the company and failed to make the shareholders roster available at the company shall be imposed with a fine not less than NT$ 10,000 but not more than NT$ 50,000. If the company still refuses to make available the shareholder roster as required, the amount of fine shall be increased to an amount of not less than NT$ 20,000 but not more than NT$ 100,000 consecutively for each non-compliance.
- The amount of capital contribution made by each shareholder, and the serial number of the share certificate issued to him/her;
- The name or title, domicile or residence of each shareholder; and
- The date of payment of share equity by each shareholder.