Regulations Governing the Financial Statements and Disposal of Funds of Cooperatives Article 4
The financial statements of a cooperative shall be prepared based on the fiscal year, except for the preparation of any other regular or irregular statements.
中文原文 合作社財務報表及經費處理準則第4條
合作社財務報表之製作，依會計年度為之。
但另製作之各種定期及不定期報表，不在此限。
但另製作之各種定期及不定期報表，不在此限。