Regulations Governing the Accounting Treatment and Preparation of Financial Reports for Foundations Overseen by the Central Bank of the Republic of China (Taiwan) Article 18

These Regulations shall take effect on February 1, 2019.
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18條
本準則自中華民國一百零八年二月一日施行。

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