Calypogeia formosana Horik., J. Sci. Hiroshima Univ., Ser. B, Div. 2, Bot. 2: 186. 1934.

Bakalin, Vadim A., Klimova, Ksenia G. & Nguyen, Van Sinh, 2020, A review of Calypogeia (Marchantiophyta) in the eastern Sino-Himalaya and Meta-Himalaya based mostly on types, PhytoKeys 153, pp. 111-154 : 111

Calypogeia formosana Horik., J. Sci. Hiroshima Univ., Ser. B, Div. 2, Bot. 2: 186. 1934.

Type.

Taiwan (Formosa). Mt. Morrison, August 1932, Y. Horikawa, no. 9124; not seen.

Remarks.

This is a Taiwan endemic species ( Horikawa 1934) that may be expected in the eastern Meta-Himalaya. The taxon has unclear relationships (placed into "incertae sedis" in Söderström et al. 2016), and by morphology (as it could be estimated from the description and illustration) it is related to Calypogeia integristipula , from which, however, it differs in acute leaves. Acute leaves are also similar to many other Calypogeia that are recorded or may be expected in the Sino-Himalaya, but all of them have more deeply (more than 1/2) divided underleaves, versus only short and lunate sinus in C. formosana underleaves. Another possible morphological relative of C. formosana is C. neesiana ssp. subalpina , which is characterized by orbicular and shortly divided underleaves. The two taxa, however, differ in their leaf apex features.

Calypogeia goebelii var. siamensis N.Kitag., Beih. Nova Hedwigia 90: 165. 1988.

Type.

Thailand. Nakawn Sritamarat: Mt. Khao Luang, M. Tagawa & N. Kitagawa (holotype: KYO [T4737]); not seen.

Remarks.

The taxon is known only from the type that is from southern Thailand ( Kitagawa 1988) and was never recorded for the Sino-Himalaya. This taxon is indeed different from true C. goebelii due to considerably larger leaf cells, more deeply bilobed leaves and fragile apical leaf teeth. This taxon may belong to a species not yet described, but to draw any conclusions, new collections that are suitable for molecular analysis and/or for study of oil body characteristics are needed.