Regulations Governing Investment of Postal Savings in Beneficiary Certificates, Listed Securities and Over-the-Counter Securities Article 10
When Chunghwa Post prepares its final accounts at the end of the fiscal year, the beneficiary certificates and exchange-listed and over-the-counter stocks that Chunghwa Post owns shall be assessed in accordance with general accounting principles.
中文原文 郵政儲金投資受益憑證及上市（櫃）股票管理辦法第10條
中華郵政公司持有之受益憑證及上市（櫃）股票，於年度終了決算時，應依一般公認會計原則辦理評價。