Financial Statement Act Article 4

Annual revenues and expenditures of government in every fiscal year, raising of debt, use of surplus from the previous fiscal year and debt repayment of the government shall all be compiled in the financial statement; revenues and expenditures not yet included in the financial statement of preceding year shall be compiled in other separate tables attached in the financial statement.The result from the execution of the authorized funds relating to future Financial Commitment given by the Legislative Yuan in one year shall be expressed in the financial statement for that same year; probable disbursement in the future fiscal years due to guaranty, surety or contractual obligation shall be described with tables in the financial statement.