Accounting Act Article 26
Static and dynamic financial reports which are required to be compiled by Sub-Accounting Entity shall be prescribed within the accounting system according to its need and the needs of the Unit Accounting Entity it controls or the Subordinate Unit Accounting Entity.
中文原文 會計法第26條
分會計應編造之靜態與動態報告，應就其本身及其隸屬單位會計或附屬單位會計之需要，於其會計制度內訂定之。