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台南會計師公司登記:保留員工承購之百分比及繳款期限應由董事會議決

查股份有限公司發行新股係屬執行機關董事會之職權(公司法第266條參照),準此,同法第267條規定應保留公司員工承購之百分比及股款限繳日期應由董事會議決行之。(經濟部70年11月19日商48242號)

 

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