For the communications foundation whose financial statements shall be audited and attested by a CPA, the formats, items, preparation methods and mandatory provision items of the work plan, budget, working report and financial statement that should be sent to the Commission for reference in accordance with the provisions of Paragraph 1, Article 25 of the Act shall be handled in accordance with the template examples (Annex 2 and Annex 3) stipulated in these Regulations and the format of the financial reports stipulated in Article 14 of the Standards Governing the Accounting and Preparation of Financial Reports of Communications Foundations.If the government- endowed communications foundation shall submit the budget statement and final accounts statement to the Legislative Yuan for review in accordance with the Budget Act and Financial Statement Act, the budget statement and final accounts statement shall be processed in accordance with the format specified in these Regulations (Annex 4 and Annex 5).Annex 2 Format and template example of the foundation’s work plan and budget statement.pdfAnnex 3 Format and template example of the foundation’s working report and financial statements.pdfAnnex 4 Format of the budget statement of the foundation supervised by the National Communications Commission.pdfAnnex 5 Format of the final accounts statements and tables of the foundation supervised by the National Communications Commission.pdf