On October 12, 2015, the Ministry of Economic Affairs ruled that the total amount of contribution in the form of goodwill or other interests, in limited partnerships with total contributions of less than NT$30 million, shall not exceed 50% of the total contribution, while in limited partnerships with total contributions of more than NT$30 million, the contribution in such forms shall not exceed 50% of the portion of the capital contribution below NT$30 million plus 75% of the portion beyond NT$30 million.