Regulations Governing the Financial Statements and Disposal of Funds of Cooperatives Article 2
The financial statements of a cooperative shall include the following:1. The balance sheet, which shall be expressed as follows:(1) Assets: Current assets and non-current assets(2) Liabilities: Current liabilities and non-current liabilities(3) Equities: Capital stock for members, capital reserve, and accumulated surplus (or accumulated deficit)2. The income statement, which shall contain the following account titles:(1) Operating revenue(2) Operating costs(3) Operating expenses(4) Non-operating revenue and expenses(5) Surplus (or deficit) for the period3. The inventory, which shall contain the following account titles:(1) Original value: The acquisition cost incurred on the purchase of an asset(2) Amount of depreciation: The depreciation expense allocated for the year(3) Accumulated depreciation: The amount of depreciation accumulated over the years(4) Book value: The original value of an asset minus the accumulated depreciation4. The surplus appropriation statement or deficit amortization statement, which shall contain the following account titles:(1) Surplus for the period: The annual surplus listed in the income statement(2) Dividend: The amount set aside from the total amount of the capital stock paid by members at the annual interest rate (in percentage) stipulated in the articles of association or resolved in the member’s (representative’s) congress(3) Distributable surplus: The surplus for the period plus accumulated surplus (or minus accumulated deficit) and minus dividends(4) Legal reserve: The amount set aside from the distributable surplus at the rate (in percentage) stipulated in the articles of association(5) Public interest reserve: The amount set aside from the distributable surplus at the rate (in percentage) stipulated in the articles of association(6) Compensation for directors, supervisors, clerks, and technicians: The amount set aside from the distributable surplus at the rate (in percentage) stipulated in the articles of association(7) Distributions to members: The distributable surplus minus the legal reserve, public interest reserve, and compensation for directors, supervisors, clerks, and technicians; such distributions shall be allocated according to the amount of transactions by members
中文原文 合作社財務報表及經費處理準則第2條
合作社財務報表，包括下列各種：
一、資產負債表，其表達如下：
（一）資產：流動資產及非流動資產。
（二）負債：流動負債及非流動負債。
（三）權益：社員股金、資本公積、累積結餘（或累積短絀）。
二、收支餘絀表，包括下列會計項目：
（一）營業收入。
（二）營業成本。
（三）營業費用。
（四）營業外收入及支出。
（五）本期結餘（或短絀）。
三、財產目錄，包括下列會計項目：
（一）原值：指財產購入時之取得成本。
（二）折舊額：指本年所提之折舊費用。
（三）累計折舊：指歷年來所累積之折舊額。
（四）帳面價值：指財產原值減除累計折舊後之餘額。
四、結餘分配或短絀分擔表，包括下列會計項目：
（一）本期結餘：指收支餘絀表所列全年度之結餘。
（二）股息：指依社員繳納股金總額按章程規定或社員（代表）大會決議之年息百分比計算之提撥額。
（三）應分配結餘：指本期結餘加計累積結餘（或減累積短絀）再減股息後之餘額。
（四）法定公積：指應分配結餘按章程規定百分比計算之提撥額。
（五）公益金：指應分配結餘按章程規定百分比計算之提撥額。
（六）理事、監事、事務員及技術員酬勞金：指應分配結餘按章程規定百分比計算之撥額。
（七）社員分配金：指應分配結餘減除法定公積、公益金、理事、監事、事務員及技術員酬勞金後之餘額。
應按社員交易額比例分配。
一、資產負債表，其表達如下：
（一）資產：流動資產及非流動資產。
（二）負債：流動負債及非流動負債。
（三）權益：社員股金、資本公積、累積結餘（或累積短絀）。
二、收支餘絀表，包括下列會計項目：
（一）營業收入。
（二）營業成本。
（三）營業費用。
（四）營業外收入及支出。
（五）本期結餘（或短絀）。
三、財產目錄，包括下列會計項目：
（一）原值：指財產購入時之取得成本。
（二）折舊額：指本年所提之折舊費用。
（三）累計折舊：指歷年來所累積之折舊額。
（四）帳面價值：指財產原值減除累計折舊後之餘額。
四、結餘分配或短絀分擔表，包括下列會計項目：
（一）本期結餘：指收支餘絀表所列全年度之結餘。
（二）股息：指依社員繳納股金總額按章程規定或社員（代表）大會決議之年息百分比計算之提撥額。
（三）應分配結餘：指本期結餘加計累積結餘（或減累積短絀）再減股息後之餘額。
（四）法定公積：指應分配結餘按章程規定百分比計算之提撥額。
（五）公益金：指應分配結餘按章程規定百分比計算之提撥額。
（六）理事、監事、事務員及技術員酬勞金：指應分配結餘按章程規定百分比計算之撥額。
（七）社員分配金：指應分配結餘減除法定公積、公益金、理事、監事、事務員及技術員酬勞金後之餘額。
應按社員交易額比例分配。