Business Entity Accounting Act Article 67
(Consolidation of Accounts of Branches)At the end of the fiscal year, a business with branches shall consolidate the accounts of its branches for the year-end closing process.
中文原文 商業會計法第67條
有分支機構之商業，於會計年度終了時，應將其本、分支機構之帳目合併辦理決算。