Standards Governing the Accounting and Preparation of Financial Reports of Communications Foundations Article 18
The statement of cash flow of communications foundations is a balance of cash or cash equivalent flow (in or out) and shall be used to summarize and explain the cash flow of business, investment or fundraising activities conducted during a specific period.
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18條
通傳財團法人編製之現金流量表為現金及約當現金流入與流出之報表，彙總說明於特定期間之業務、投資及籌資活動之現金流量。