Financial Statement Act Article 5

The accounts of financial statements and their categories to be compiled shall depend on the accounts and categories listed in the budget for the same year. However, the statutory unified accounts appropriated by the Executive Yuan, First Reserve Fund and other accounts appropriated for purposes prescribed by the central budget accounting and statistics agency shall not be subject to this regulation; For revenues that are not listed in the budget of that year, it shall be categorized according to the nature of revenues, then incorporated into the financial statement according to its category.