Regulations Governing the Accounting Systems and Standard Formulas of the Cable Radio and Television System Operators Article 26
The contents in the financial reports of system operators shall properly express the financial situation, operation result, and cash flow, and shall not mislead the interested party into wrongful judgment or decision.
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26條
系統經營者財務報告之內容，應能允當表達其財務狀況、經營結果及現金流量，且不致誤導利害關係人之判斷與決策。