Business Entity Accounting Act Article 37

（Copy or Stub）A business shall keep at least one copy or stub of outgoing documents prepared by it.The abstract of the event and the amount thereof stated in the copy or stub shall not be different from those in the original.The original or stub of the outgoing documents referred to in the preceding Paragraph shall be coded in sequence, and the copies or stubs need to be bound into volumes; in the event that there is any clerical error in the original or that the original is recovered for cancellation, such originals can be pasted to the copy or stub with the same number. If the original is not available or cannot be recovered, reasons thereof shall be indicated on the copy or stub.