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Article NO. Content

Title：

Regulations Governing the Preparation of Financial Reports by Securities Issuers  CH

Amended Date： 2023.12.28 
Article Content Chapter Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Article 7     An issuer shall prepare consolidated financial reports in accordance with Chapter II of these Regulations and IFRS 10, and shall prepare annual parent company only financial reports in accordance with Chapter IV of these Regulations.
    An issuer that does not have a subsidiary shall prepare individual financial reports in accordance with Chapter II of these Regulations, and shall prepare statements of major accounting items in accordance with Article 23 of these Regulations when preparing its annual individual financial reports.
    An issuer preparing interim financial reports shall follow the provisions of Chapters II and III of these Regulations as well as IAS 34.

Interpretation：

Relevant Laws：