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Article NO. Content

Title:

Regulations Governing the Preparation of Financial Reports by Securities Issuers  CH

Amended Date: 2025.03.19 
Article 8 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.<br/>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.