Chapter IV Parent Company Only Financial Reports |
| Article 23 | A company-type stock exchange preparing parent company only financial reports shall apply accounting treatment conforming to the requirements of Chapter II of these Regulations, except when it has control or significant influence over, or a joint venture interest in, an invested company, in which case it shall value the long-term equity investment using the equity method.
The profit or loss during the period and other comprehensive income presented in parent company only financial reports shall be the same as the allocations of profit or loss during the period and of other comprehensive income attributable to owners of the parent presented in the financial reports prepared on a consolidated basis, and the owners' equity presented in the parent company only financial reports shall be the same as the equity attributable to owners of the parent presented in the financial reports prepared on a consolidated basis.
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| Article 24 | A company-type stock exchange preparing parent company only financial reports is not required to prepare segment information within the scope of IFRS 8.
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| Article 25 | A company-type stock exchange preparing parent company only financial reports shall prepare statements of major accounting items.
Titles and forms of statements of major accounting items are as follows:
- Statements of assets, liabilities, and equity items:
- Statement of cash and cash equivalents (Form 6-1).
- Statement of financial assets at fair value through profit or loss -- current (Form 6-2).
- Statement of financial assets measured at fair value through other comprehensive income - current (Form 6-3).
- Statement of financial assets for hedging -- current (Form 6-4).
- Statement of financial assets measured at cost -- current (Form 6-5).
- Statement of financial assets measured at amortized cost - current (Form 6-6).
- Statement of trade receivables (Form 6-7).
- Statement of other receivables (Form 6-8).
- Statement of prepayments (Form 6-9).
- Statement of non-current assets held for sale (Form 6-10).
- Statement of other current assets (Form 6-11).
- Statement of changes in financial assets at fair value through profit or loss -- non-current (Form 6-12).
- Statement of non-current assets held for sale (Form 6-13).
- Statement of changes in financial assets for hedging -- non-current (Form 6-15).
- Statement of financial assets measured at amortized cost - non-current (Form 6-17)
- Statement of changes in investments accounted for using the equity method (Form 6-18).
- Statement of changes in accumulated impairment of investments accounted for using the equity method (Form 6-19).
- Statement of changes in property and equipment (Form 6-20).
- Statement of changes in accumulated depreciation of property and equipment (Form 6-21).
- Statement of changes in accumulated impairment of property and equipment (Form 6-22).
- Statement of changes in right-of-use assets (Form 6-23).
- Statement of changes in accumulated depreciation of right-of-use assets (Form 6-24).
- Statement of changes in accumulated impairment of right-of-use assets (Form 6-25).
- Statement of changes in investment property (Form 6-26).
- Statement of changes in accumulated depreciation of investment property (Form 6-27).
- Statement of changes in accumulated impairment of investment property (Form 6-28).
- Statement of changes in intangible assets (Form 6-29).
- Statement of deferred tax assets (Form 6-30).
- Statement of other non-current assets (Form 6-31).
- Statement of short-term borrowings (Form 7-1).
- Statement of short-term bills payable (Form 7-2).
- Statement of financial liabilities at fair value through profit or loss -- current (Form 7-3).
- Statement of financial liabilities for hedging -- current (Form 7-4).
- Statement of trade payables (Form 7-6).
- Statement of other payables (Form 7-7).
- Statement of provisions -- current (Form 7-8).
- Statement of liabilities directly associated with non-current assets held for sale (Form 7-9).
- Statement of other current liabilities (Form 7-10).
- Statement of changes in financial liabilities at fair value through profit or loss -- non-current (Form 7-11).
- Statement of derivative financial liabilities for hedging -- non-current (Form 7-12).
- Statement of bonds payable (Form 7-13).
- Statement of long-term borrowings (Form 7-14).
- Statement of lease liabilities (Form 7-15).
- Statement of provisions -- non-current (Form 7-16).
- Statement of deferred tax liabilities (Form 7-17).
- Statement of other non-current liabilities (Form 7-18).
- Statements of profit or loss items:
- Statement of operating revenue (Form 8-1).
- Statement of operating expense (Form 8-2).
- Statement of finance costs (Form 8-3).
- Statement of settlement and clearing funds (Form 9).
- Statement of settlement and clearing funds and bank credit lines (Form 10).
- Statement of receipts, payments, and use of settlement and clearing funds (Form 11).
A company-type stock exchange may determine, having regard to the concept of materiality, whether or not to separately present the statements of assets and liabilities items described in subparagraph 1 of the preceding paragraph.
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