Business Entity Accounting Act Article 29
（Notes to Financial Statements）The notes to the financial statements refer to the disclosure of the following items:1. A statement that the financial statements have been prepared in accordance with this Law and the regulations issued under the authority of this Law.2. The measurement basis used in the preparation of financial statements as well as other significant accounting policies used that are relevant to the understanding of the financial statements.3. Changes in accounting policies, the reasons of such changes and their impact on the financial statements.4. Creditors’ rights over specific assets.5. The criteria for classifying assets and liabilities as current and non-current.6. Significant contingent liabilities and unrecognized contractual commitments.7. Restrictions on earnings distribution.8. Significant matters relating to equity.9. Significant subsequent events.10. Other necessary explanations to avoid misinterpretation by readers or to aid in the fair presentation of the financial statements.A business may, based on its actual requirements, include a detailed schedule of significant accounting items in the notes to the financial statements.
中文原文 商業會計法第29條
財務報表附註，係指下列事項之揭露：
一、聲明財務報表依照本法、本法授權訂定之法規命令編製。
二、編製財務報表所採用之衡量基礎及其他對瞭解財務報表攸關之重大會計政策。
三、會計政策之變更，其理由及對財務報表之影響。
四、債權人對於特定資產之權利。
五、資產與負債區分流動與非流動之分類標準。
六、重大或有負債及未認列之合約承諾。
七、盈餘分配所受之限制。
八、權益之重大事項。
九、重大之期後事項。
十、其他為避免閱讀者誤解或有助於財務報表之公允表達所必要說明之事項。
商業得視實際需要，於財務報表附註編製重要會計項目明細表。
一、聲明財務報表依照本法、本法授權訂定之法規命令編製。
二、編製財務報表所採用之衡量基礎及其他對瞭解財務報表攸關之重大會計政策。
三、會計政策之變更，其理由及對財務報表之影響。
四、債權人對於特定資產之權利。
五、資產與負債區分流動與非流動之分類標準。
六、重大或有負債及未認列之合約承諾。
七、盈餘分配所受之限制。
八、權益之重大事項。
九、重大之期後事項。
十、其他為避免閱讀者誤解或有助於財務報表之公允表達所必要說明之事項。
商業得視實際需要，於財務報表附註編製重要會計項目明細表。