Budget Act Article 9
Probable disbursement in future fiscal years due to guaranty, surety or contractual obligation shall be described with tables in the budgetary statement; for the ones that will have a material impact on the national treasury, the case shall be reported to the Legislative Yuan.
中文原文 預算法第9條
因擔保、保證或契約可能造成未來會計年度內之支出者，應於預算書中列表說明；其對國庫有重大影響者，並應向立法院報告。