Regulations Governing the Financial Statements and Disposal of Funds of Cooperatives Article 10
A cooperative shall appoint different personnel to handle its financial affairs and to manage its property.A cooperative may require the aforesaid personnel to apply for bonding insurance or credit insurance.
中文原文 合作社財務報表及經費處理準則第10條
合作社之帳務處理及財物管理，應分由不同人員辦理。
前項人員，合作社得規定其須辦理保證或信用保險。
前項人員，合作社得規定其須辦理保證或信用保險。