Financial Statement Act Article 15
The main content to be included in subordinate unit financial statement relating to financial statement of enterprise funds are as follows:1. Calculation of profit and loss;2. Cash flows;3. Assets and liabilities;4. Proposal for profit distribution or loss replenishment.Financial statement of business revenues and expenditures in Subparagraph 1 of the preceding Paragraph shall make a due comparison between business circumstances and accounting standards as prescribed in the budget; Where cost accounting is applicable, explanation of cost calculation, unit cost, workforce employed, amount of material consumed and relevant data shall be attached, while variable costs and fixed costs shall be analyzed.Regarding loss and gain of each accounts in Subparagraph 3 of Paragraph 1 relating to fixed assets, long-term liabilities and capital re-investment, their detailed content shall be respectively compared with the budget amount.
中文原文 決算法第15條
附屬單位決算中關於營業基金決算之主要內容如左：
一、損益之計算。
二、現金流量之情形。
三、資產、負債之狀況。
四、盈虧撥補之擬議。
前項第一款營業收支之決算，應各依其業務情形與預算訂定之計算標準加以比較；其適用成本計算者，並應附具其成本之計算方式、單位成本、耗用人工與材料數量，及有關資料，並將變動成本與固定成本分析之。
第一項第三款關於固定資產、長期債務、資金轉投資各科目之增減，應將其詳細內容與預算數額分別比較。
一、損益之計算。
二、現金流量之情形。
三、資產、負債之狀況。
四、盈虧撥補之擬議。
前項第一款營業收支之決算，應各依其業務情形與預算訂定之計算標準加以比較；其適用成本計算者，並應附具其成本之計算方式、單位成本、耗用人工與材料數量，及有關資料，並將變動成本與固定成本分析之。
第一項第三款關於固定資產、長期債務、資金轉投資各科目之增減，應將其詳細內容與預算數額分別比較。