Business Entity Accounting Act Article 54
（Liabilities）Liabilities must be recorded based on the discounted value of the amount payable when due. However, liabilities incurred as a result of operation or trade or liabilities expected to be cleared within one year can be recorded using the amount to be paid back at maturity.The premium or discount of corporate bonds must be recorded as an addition or deduction of the par value of the bonds.
中文原文 商業會計法第54條
各項負債應各依其到期時應償付數額之折現值列計。
但因營業或主要為交易目的而發生或預期在一年內清償者，得以到期值列計。
公司債之溢價或折價，應列為公司債之加項或減項。
但因營業或主要為交易目的而發生或預期在一年內清償者，得以到期值列計。
公司債之溢價或折價，應列為公司債之加項或減項。