Regulations Governing the Financial Statements and Disposal of Funds of Cooperatives Article 3
The fiscal year of a cooperative is from January 1 to December 31 every year, except when special needs arise in the course of business.
中文原文 合作社財務報表及經費處理準則第3條
合作社以每年一月一日起至十二月三十一日止為會計年度。
但業務上有特殊需要者，不在此限。
但業務上有特殊需要者，不在此限。