Unofficial Translation b. Income earned from income-generating activities in accordance with the provisions of this law; and c. Donations or financial resources legally received from the members of the union or the employer association or from other parties to serve legitimate activities. Article 23: Separation of Finances and Assets The finances and assets of unions or employer associations at all levels, shall be separated from the private finances and assets of their leaders, managers and those responsible for the administration, and their members. Article 24: Use of Finances and Assets in Accordance With the Statutes and the law The deposit and transfer of a union’s or an employer association’s finances and assets to other parties, investment of funds and other legitimate business transactions by the union or the employer association can only be made in accordance with the provisions as stipulated in this law or the statutes of the union or the employer association. In case of suspected irregularities in use or management of the finances and assets the parties concerned have the rights to ask for audit by an independent auditor that is legally registered in the Kingdom of Cambodia. Article 25: Responsibility for Use and Management of Finances and Assets Leaders, managers and those responsible for administration shall be responsible for the use and management of the finances and assets of the union or the employer association. Article 26: Authorization to Deduct Dues and Agency Fees Employers may deduct union dues from the wages of workers as the members to transfer them to the union, provided a written request for the deduction has been made by the worker. The implementing formalities shall be determined by Prakas of the Minister in charge of Labor. A most representative status (MRS) union, which represents for all workers, has an exclusive right to negotiate in order to include in a collective bargaining agreement (CBA) a reasonable and unified fee equivalent to the dues and other fees. The payment of such fee shall be made only one time. Article 27: Safekeeping of Financial Records All unions or employer associations shall keep the financial records in conformity with the format to be determined in Prakas (Ministerial Regulation) of the Minister in charge of Page 10 of 39