The Central Bank of the Republic of China (Taiwan) Act Article 41
After the close of each fiscal year, the Bank shall settle all accounts and prepare financial statements. The financial statements shall be examined by the Board of Directors, examined and approved by the Board of Supervisors, and processed in accordance with the Financial Statement Act.
中文原文 中央銀行法第41條
本行應於會計年度終了後，辦理決算，提經理事會議決，監事會審核，依決算法規定辦理。