Financial Statement Act Article 18
Parts of the financial statements of competent agency relevant to the main agency shall be compiled according to actual circumstances as it stands at the end of fiscal year; parts relevant to subordinate agencies shall be compiled according to the financial statements submitted for that fiscal year.
中文原文 決算法第18條
各機關單位之主管機關編造決算各表，關於本機關之部分，應就截至年度結束時之實況編造之；其關於所屬機關之部分，應就所送該年度決算彙編之。