Regulations Governing the Accounting Treatment and Preparation of Financial Reports for Foundations Overseen by the Central Bank of the Republic of China (Taiwan) Article 7

Accounting documents include source documents and vouchers. A foundation shall produce vouchers based on the source documents and make entries into the account books based on the vouchers. However, events without the source document during preparation for settlement and transferred into accounts after settlement shall not be subject to this limitation.If a source document cannot be obtained due to restrictions or if such a document is damaged, destroyed, unavailable, or lost, a foundation, in addition to handling according to the procedures as required by law, must produce a vouchers based on the fact and amount and have its responsible officer or an assigned personnel sign or stamp thereon for bookkeeping purpose.For an accounting event for which the source document cannot be obtained, the responsible officer of the foundation may order the staff handling and in charge of the matter to severally or jointly prove such an event.