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Article NO. Content

Title:

Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Companies  CH

Amended Date: 2018.11.08 
Article 3 With regard to the documents listed under Paragraph 1 of the previous Article, the company shall prepare and attach relevant documents in accordance with the following:<br/>1. Statement of shareholders' capital contributions in cash: The statement shall indicate the names of the shareholders, the dates and amounts of share contributions, and the dates and bank account information where the contributions are deposited. The photocopies of deposit slips, or in the absence of such deposit slips, photocopies of bankbooks, statements of accounts or inquiry sheets shall also be attached. If the company opened a special bank account to collect all the contributions, it may replace the photocopies of the deposit slips, the bankbooks, the statement of accounts or the inquiry sheets with the special account deposit contract (or the contract entrusted for the collection of contributions) and the certificate of collection of all the contributions issued by the bank (or photocopies of bankbooks). In the event of any inconsistency between the bank deposits and the accounting books, a reconciliation statement shall be prepared. Where any contributions have been utilized, a statement of capital utilization affixed with the corporate seal of the company and the seal of the responsible person or signature of the responsible person of the company indicating the purpose shall be additionally submitted. If necessary, the competent government authorities may require the company to submit photocopies of certificates of primary utilizations. If any contributions are transferred into term deposits, any pledge, termination of contract or assignment, if any, shall be specified.<br/>2. Statement of capital contributions by claims: The statement shall indicate the names of the shareholders, reasons for and dates of incurrence of the claims, the amounts of the incurred claims, and the amount of contributions by claims, bearing the signatures or seals of the creditors with their consent and attached with the primary documents to prove the incurrence of the claims. Where any contributions have been utilized, a statement of capital utilization affixed with the corporate seal of the company and the seal of the responsible person or signature of the responsible person of the company indicating the purpose shall also be submitted. If necessary, the competent government authorities may require the company to submit photocopies of certificates of primary utilizations. If any contributions are transferred into term deposits, any pledge, termination of contract or assignment, if any, shall be specified.<br/>3. Statement of capital contributions by properties: The statement shall indicate the names of shareholders, the types, quantities, prices or criteria for appraising the prices of the properties, and the shares or certificates allotted by the company. If any technology, stock or other property is contributed, the relevant property shall be specified as having been registered in the name of the company in accordance with the law before the date of incorporation or the capital increase recordation date. However, if there is no registration requirement in accordance with the law, such property shall be specified as having been delivered to the company before incorporation or the capital increase recordation date. If any stock is contributed, the criteria for appraising the price shall be specified.<br/>4. Statement of allotment of shares through capitalization of dividends and bonuses, legal reserve, capital reserve, merger, split-up, acquisition, or share exchange, share conversion, statement of capital reduction, or statement of conversion of shares from convertible corporate bonds or shares subscription warrants: The statement shall indicate the names of the shareholders, the amounts and the dates.<br/>5. Statement of capital contributions by service: The statement shall indicate the names of shareholders, the amount of such capital contribution prescribed in the Articles of Incorporation, and the shares or certificates allotted by the company.<br/>For any equity capital of a close company to be contributed with technologies or service, a written consensus of the shareholders shall also be submitted.