Regulations Governing the Accounting Systems and Standard Formulas of the Cable Radio and Television System Operators Article 4
The accounting duration shall adopt the calendar year as its financial year. However, if there are any special needs in operation, and it has been approved by the central governing authority, such limitation shall be exempted.
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4條
會計期間應採曆年制。
但因營業上有特殊需要，並報中央主管機關核准者，不在此限。
但因營業上有特殊需要，並報中央主管機關核准者，不在此限。