Article 58 All the income generated by a business in a fiscal year less all the costs, expenses, and losses in the same period shall be the pretax net income or net loss of the period.

• 第58条商业在同一会计年度内所发生之全部收益，减除同期之全部成本、费用及损失后之差额为该期税前纯益或纯损；