Budget Act Article 7

The term "Financial Commitment" shall refer to the case wherein the legislative agency authorizes the administrative agency to bear debt through juristic act for the national treasury during the current budgetary fiscal year and commit itself to disburse the expenses in the following fiscal years.
中文原文 預算法第7條
稱未來承諾之授權者,謂立法機關授權行政機關,於預算當期會計年度,得為國庫負擔債務之法律行為,而承諾於未來會計年度支付經費。

English translation for reference only; the Chinese text prevails. Not legal advice.