Enforcement Regulations of the Statute for Sugar Stabilization Fund in the Taiwan Area Article 4
Taisugar shall set up the account books of the Stabilization Fund to document all of the revenues and payments of the Stabilization Fund, prepare the monthly financial report of the Stabilization Fund every month and year-end revenue/payment report of the Stabilization Fund at the end of each year, report them to the Ministry of Economic Affairs for filing and reference, and distribute them to the Directorate-General of Budget, Accounting and Statistics of Executive Yuan, Ministry of Finance and Ministry of Audit, respectively.
中文原文 臺灣地區砂糖平準基金條例施行細則第4條
台糖公司應設置平準基金會計簿籍，記錄有關平準基金之收付，每月編製平準基金收支月報，每年十二月底編製全年期平準基金收付總報告，報經濟部備查，並分送行政院主計處、財政部及審計部。