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Article 7
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If a transferee company of a demerger is an existing company, the preparation of the Pro Forma Financial Statements of the year of the record date for the spin-off shall consolidate the financial information of the spin-off department to which the spin-off company belongs from the beginning of the year until the record date for the spin-off and the annual or mid-term financial information of the existing company.
The financial statements of a transferee existing company of a demerger shall by audited and attested by a CPA approved by the competent authority for performing financial attestation for public companies, with an unqualified opinion issued by such CPA.
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