Regulations Governing the Financial Statements and Disposal of Funds of Cooperatives Article 14
The domestic or foreign visits or inspections by any director, supervisor, or staff member of a cooperative shall be related to the business thereof, and a budget shall be allocated. However, this rule does not apply under special circumstances where approval from the cooperative affairs committee and regulating authority is obtained.
中文原文 合作社財務報表及經費處理準則第14條
合作社理事、監事或職員出國或在國內參觀考察,應與業務相關並編列預算。
但情形特殊經社務會通過,並報請主管機關核准者,不在此限。
但情形特殊經社務會通過,並報請主管機關核准者,不在此限。