Enforcement Rules for the Cooperatives Act Article 4
For the purpose of engaging in two or more of the business activities set forth in Paragraph 1 of Article 3 of the Act, a cooperative may assign different departments to engage in different business activities, and may keep separate accounts.
中文原文 合作社法施行細則第4條
合作社經營本法第三條第一項所定二款以上業務時，得就不同之業務，分部經營，分開記帳。