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Article NO. Content

Title：

Regulations Governing the Preparation of Financial Reports by Securities Firms  CH

Amended Date： 2026.04.28 (Articles 7, 17, 20, 27, 33-2, 40 amended,English version coming soon)
Current English version amended on 2025.12.24 
Article Content Chapter Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Article 26 A securities firm preparing parent company only financial reports is not required to prepare segment information within the scope of IFRS 8.