Regulations Governing the Accounting Systems and Standard Formulas of the Cable Radio and Television System Operators Article 12
The accounting reports in the system operator's accounting system shall contain the balance sheet, income statement, statement of change in shareholder equity, cash flow statement, and any remarks or attachments, and it shall be handled according to "Regulations Governingthe Preparation of Financial Reports by Securities Issuers" by Financial Supervisory Commision.
中文原文 有線廣播電視系統經營者會計制度及其標準程式準則第12條
系統經營者會計制度之會計報表應包括資產負債表、損益表、股東權益變動表、現金流量表，及其附註或附表，並應依金融監督管理委員會發布之「證券發行人財務報告編製準則」辦理。