According to the Close Company chapter of Taiwan's Company Act, which of the following statements is most likely to be incorrect?

AWhen the number of shareholders exceeds 50, the status of a close company will be lost automatically.

BTo maintain the status of a close company, using a public channel to raise funds is strictly prohibited with no exception.正確答案

CTo facilitate capital formation, shareholders can use a more flexible way to pay for their shares, such as labor or service.

DThe corporate charter should stipulate a clear limitation on the free transferability of shares.

答案與詳解

正確答案

閉鎖性公司原則不得公開發行或募集有價證券，但依法許可的證券商股權群眾募資平台是例外；B的「毫無例外」錯誤。

AWhen the number of shareholders exceeds 50, the status of a close company will be lost automatically.股東人數與變更登記✕ 錯誤

本項著重閉鎖性資格的股東人數限制。依第356條之1及第356條之13，依法計算的人數超出法定範圍而不符閉鎖性要件時，應變更為非閉鎖性公司並辦理變更登記；不是公司自動消滅或無須登記。

BTo maintain the status of a close company, using a public channel to raise funds is strictly prohibited with no exception.股權群募例外✓ 正確

錯誤，為本題答案。第356條之4雖原則禁止公開發行或募集有價證券，卻明定經證券主管機關許可之證券商經營股權群眾募資平台募資的例外；該例外仍受股東人數及股份轉讓限制，故不能說毫無例外。

CTo facilitate capital formation, shareholders can use a more flexible way to pay for their shares, such as labor or service.✕ 錯誤

DThe corporate charter should stipulate a clear limitation on the free transferability of shares.✕ 錯誤

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