Business Entity Accounting Act Article 58
(Total Comprehensive Income)All the income generated by a business in a fiscal year less all the costs, expenses, and losses in the same period shall be the total comprehensive income.
中文原文 商業會計法第58條
商業在同一會計年度內所發生之全部收益，減除同期之全部成本、費用及損失後之差額，為本期綜合損益總額。