Regulations Governing the Accounting Treatment and Preparation of Financial Reports for Foundations Overseen by the Central Bank of the Republic of China (Taiwan) Article 16
Financial reports shall contain the following information:1.Financial statements: Including statement of revenues and expenditures, statement of cash flows, statement of estimated changes in net worth, balance sheet and their accompanying notes or supplementary schedules.2.Statement details of major accounts.3.Any other disclosures and explanatory information helpful to the decision making of users.The format of financial report shall follow the Format for Financial Statements of Foundations Overseen by the Central Bank of the Republic of China (Taiwan) prescribed in Article 7 of the Regulations Regarding Authorization Provisions of the Foundations Act by the Central Bank of the Republic of China (Taiwan).
中文原文 中央銀行主管財團法人會計處理及財務報告編製準則第16條
財務報告之內容如下：
一、財務報表：應包括收支營運表、現金流量表、淨值變動表、資產負債表及其附註或附表。
二、重要會計科目明細表。
三、其他有助於使用人決策之揭露事項及說明。
財務報告之格式，應依中央銀行對財團法人法授權規定事項所定辦法第七條規定之中央銀行主管財團法人決算書表格式編製。
一、財務報表：應包括收支營運表、現金流量表、淨值變動表、資產負債表及其附註或附表。
二、重要會計科目明細表。
三、其他有助於使用人決策之揭露事項及說明。
財務報告之格式，應依中央銀行對財團法人法授權規定事項所定辦法第七條規定之中央銀行主管財團法人決算書表格式編製。