Company Act Article 90Aug. 1, 2018

The liquidators shall not allocate the assets of the company to the shareholders until all liabilities of the company have been discharged.

The liquidators who allocate assets of the company in violation of the aforesaid provision shall be severally subject to imprisonment for a period not exceeding one year, detention or, singularly or in addition thereto, a fine not exceeding NT$60,000.

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