Article 61 In the case of a 25 per cent rise in prices, the fixed assets depletion assets and intangible assets as referred to in this Act may be revalued.

• 第61条（资产重估）本法所称之固定资产、递耗资产以及无形资产遇有物价上涨达百分之二十五时，得实施资产重估价；