Business Entity Accounting Act Article 66
(Preparation of the Year-End Closing reports)For the year-end closing process, a business shall prepare the following reports and statements:1. The business report.2. The financial statements.The content of the business report shall include operational policies, general status of implementation, results of the business plan execution, budget derived from operating revenues and expenditures, profitability analysis, research and development, etc..The year-end closing reports shall be signed or sealed by the responsible persons of the business, its officer and the chief accounting personnel.
中文原文 商業會計法第66條
商業每屆決算應編製下列報表：
一、營業報告書。
二、財務報表。
營業報告書之內容，包括經營方針、實施概況、營業計畫實施成果、營業收支預算執行情形、獲利能力分析、研究發展狀況等；其項目格式，由商業視實際需要訂定之。
決算報表應由代表商業之負責人、經理人及主辦會計人員簽名或蓋章負責。
一、營業報告書。
二、財務報表。
營業報告書之內容，包括經營方針、實施概況、營業計畫實施成果、營業收支預算執行情形、獲利能力分析、研究發展狀況等；其項目格式，由商業視實際需要訂定之。
決算報表應由代表商業之負責人、經理人及主辦會計人員簽名或蓋章負責。