Regulations on Business Entity Accounting Handling Article 38
Profit (loss) of discontinued operations : defined as the post-tax profit or loss of discontinued operations and the post-tax gain or loss recognized on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation.
中文原文 商業會計處理準則第38條
停業單位損益，指包括停業單位之稅後損益，及構成停業單位之資產或處分群組於按公允價值減出售成本衡量時或於處分時所認列之稅後利益或損失。