Regulations of financial treatment of industrial and commercial groups Article 27
The financial accounts of offices, committees, teams and other inside organizations of industrial and commercial groups should be included in the financial accounts of the groups.
中文原文 工商團體財務處理辦法第27條
工商團體常設之辦事處、委員會、小組或其他內部作業組織，其財務應由各該團體統收統支，不得另編年度收支預算、決算。