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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 26     A securities firm preparing parent company only financial reports is not required to prepare segment information within the scope of IFRS 8.