Regulations Governing the Accounting Treatment and Preparation of Financial Reports for Foundations Overseen by the Central Bank of the Republic of China (Taiwan) Article 10

Source documents shall be attached to the vouchers as an appendix. Source documents that prove the existence of rights and liabilities and are required to be retained permanently or that are bound separately for convenience may be compiled and kept separately, categorized and numbered according to the nature or retention period, specified for cross reference with the date, serial number, keeper, place of custody, and catalogued with a table of documents for reference.