Regulations Governing the Financial Statements and Disposal of Funds of Cooperatives Article 15
The cooperative affairs committee of a cooperative shall, according to business revenues, establish separate standards for any and all expenses paid by the cooperative in accordance with the Regulations. Such standards shall be adopted upon resolution by the member’s (representative’s) congress, and shall be reported to the regulating authority for recordation.
中文原文 合作社財務報表及經費處理準則第15條
合作社依本準則支給之各項費用,應參酌業務收益,由社務會分別訂定基準,提經社員大會或社員代表大會決議通過,報請主管機關備查。