Farmer Pension Act Article 25
The BLI and BLF shall maintain separate accounts for the financial revenues and expenditures of farmers’ pensions and the farmers’ pension fund, and shall handle these separately from other business affairs handled by the BLI and BLF; relevant financial reports and the final accounting at the end of each fiscal year shall be done in accord with relevant laws and regulations, and these shall be collated by the BLF and reported to the Competent Authority for review.
中文原文 農民退休儲金條例第25條
勞保局與基金運用局對於農民退休儲金及農民退休基金之財務收支，應分戶立帳，並與其辦理之其他業務分開處理；其相關之會計報告及年度決算，應依有關法令規定辦理，並由基金運用局彙整，報請主管機關備查。