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Article NO. Content

Title：

Regulations Governing the Preparation of Financial Reports by Securities Firms  CH

Amended Date： 2024.01.24 (Articles 15, 16, 28, 40 amended,English version coming soon)
Current English version amended on 2022.11.24 
Article Content Chapter Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Article 12     The meaning of "parent," "subsidiary," "associate, " and "joint arrangement" as used in these Regulations shall be determined in accordance with IFRS 10, IFRS 11, and IAS 28.
    The meaning of "control," "significant influence," or "joint control" as used in these Regulations shall be determined in accordance with IFRS 10, IFRS 11, and IAS 28.