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Article NO. Content

Title：

Regulations Governing the Preparation of Financial Reports by Securities Issuers  CH

Amended Date： 2026.02.06 (Articles 4, 12, 15, 19, 23, 24-2, 29, 31 amended,English version coming soon)
Current English version amended on 2025.03.19 
Article Content Chapter Content Search Article No. Search Legal Basis Amended Article Attachment Legislative History Chinese
Article 22 An issuer preparing parent company only financial reports is not required to prepare segment information within the scope of IFRS 8.