Regulations Governing Filing and Auditing of the Annual Accounting Final Reports and Statements of the Company Article 2
The annual accounting final reports and statements referred to in these Regulations shall mean the following documents compiled by the company at the close of each fiscal year and approved by shareholders or ratified by the shareholders’ meeting:1.Annual business reports2.Financial statements3.Statements of surplus earning distribution or deficit off-setting
中文原文 公司決算書表申報暨查核辦法第2條
本辦法所稱之決算書表，指公司每會計年度終了所編製且經股東同意或股東常會承認後之下列報表：
一、營業報告書。
二、財務報表。
三、盈餘分配或虧損撥補表。
一、營業報告書。
二、財務報表。
三、盈餘分配或虧損撥補表。