National Health Insurance Act Article 73
Contracted medical care institutions that have received medical insurance payments in excess of a specific amount shall present to the Insurer financial reports signed by a CPA or reports from audit institutions on the National Health Insurance business, which the Insurer shall make public.The Insurer shall draft the rules pertaining to the amount, deadline, procedure for providing financial reports, the format, and contents to be presented to the NHIC for discussion and submitted to the Competent Authority for approval afterward.The financial report of Paragraph 1 shall at least include the following reports:1. Asset-liability statement2. Surplus balance sheet3. Changes in net report4. Cash flow report5. Medical revenue schedule6. Medical cost schedule
中文原文 全民健康保險法第73條
保險醫事服務機構當年領取之保險醫療費用超過一定數額者，應於期限內向保險人提報經會計師簽證或審計機關審定之全民健康保險業務有關之財務報告，保險人並應公開之。
前項之一定數額、期限、財務報告之提供程序、格式及內容之辦法，由保險人擬訂，提健保會討論後，報主管機關核定發布。
第一項之財務報告應至少包括下列各項報表：
一、資產負債表。
二、收支餘絀表。
三、淨值變動表。
四、現金流量表。
五、醫務收入明細表。
六、醫務成本明細表。
前項之一定數額、期限、財務報告之提供程序、格式及內容之辦法，由保險人擬訂，提健保會討論後，報主管機關核定發布。
第一項之財務報告應至少包括下列各項報表：
一、資產負債表。
二、收支餘絀表。
三、淨值變動表。
四、現金流量表。
五、醫務收入明細表。
六、醫務成本明細表。