Standards Governing the Accounting and Preparation of Financial Reports of Communications Foundations Article 12
Communications foundations shall use national currency as basic monetary unit for book-keeping. During bookkeeping, except for the purpose of arithmetic multiplication and division, the decimal point shall be rounded off.
中文原文 通訊傳播類財團法人會計處理及財務報告編製準則第12條
通傳財團法人記帳以本國貨幣為本位幣，記帳單位，除為乘除計算外，至元為止，角位採四捨五入。