Regulations Governing the Accounting Treatment and Preparation of Financial Reports for Foundations Overseen by the Central Bank of the Republic of China (Taiwan) Article 5

Financial reports shall present fairly the financial position, financial performance, and cash flows of a foundation without being misleading to interested parties in making judgments and decisions.If a financial report violates these Regulations or any other applicable requirements, for which the Bank gives a notice requiring adjustment to be made, a foundation shall make the required adjustment and correction and submit the adjusted financial report to the Bank for record.