Regulations of financial treatment of industrial and commercial groups Article 30
The income and expenditure of industrial and commercial groups should keep balance.
中文原文 工商團體財務處理辦法第30條
工商團體之收支應保持平衡，就已實現之收入經費範圍內覈實相對支出。
English translation for reference only; the Chinese text prevails. Not legal advice.