Accounting Act Article 81
Reports prescribed in Subparagraphs 1 to 4 of Paragraph 1 of Article 32 shall be arranged in order and numbered, while they shall be re-numbered each year. Supplementary reports in the period of preparation after the end of a fiscal year shall resume the numerical order of that fiscal year.
中文原文 會計法第81條
第三十二條第一項第一款至第四款之報告，應各編以順序號數，其號數均應每年度重編一次。
但在會計年度終了後整理期間內補編之報告，仍續編該終了年度之順序號數。
但在會計年度終了後整理期間內補編之報告，仍續編該終了年度之順序號數。