Regulations Governing the Accounting Treatment and Preparation of Financial Reports for Foundations Overseen by the Central Bank of the Republic of China (Taiwan) Article 15

Law:: Regulations Governing the Accounting Treatment and Preparation of Financial Reports for Foundations Overseen by the Central Bank of the Republic of China (Taiwan)
Chinese:: 中央銀行主管財團法人會計處理及財務報告編製準則

Account titles shall be established based on the Reference Account Titles for Foundations Overseen by the Central Bank of the Republic of China (Taiwan) (see attachment). However, if needed by business, a foundation may add more account titles in its accounting system.

English translation for reference only; the Chinese text prevails. Not legal advice.