Regulations of financial treatment of industrial and commercial groups Article 24
The financial account of industrial and commercial groups should be calculated in NTD, foreign currencies should be converted into NTD first and then be calculated.
中文原文 工商團體財務處理辦法第24條
工商團體財務會計之計算，以新台幣元為記帳單位，如屬外幣應折合新台幣為記帳單位。