Regulations Governing Institutions Engaging In Credit Card Business Article 31
The accounting principles for credit card business shall be drafted by The Bankers Association of the Republic of China ("Bankers Association") and submitted to the Competent Authority for approval.Credit card business institutions shall follow the accounting principles referred to in the preceding paragraph.Banks, credit co-operatives and other institutions engaging in a credit card business shall maintain independent accounting records for such business.
中文原文 信用卡業務機構管理辦法第31條
信用卡業務之會計處理準則，由中華民國銀行商業同業公會全國聯合會（以下簡稱銀行公會）報請主管機關核定之。
信用卡業務機構應依前項會計處理準則辦理。
兼營信用卡業務之銀行、信用合作社及其他機構，其信用卡業務之會計應獨立。
信用卡業務機構應依前項會計處理準則辦理。
兼營信用卡業務之銀行、信用合作社及其他機構，其信用卡業務之會計應獨立。