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Article NO. Content

Title：

Regulations Governing the Preparation of Financial Reports by Securities Issuers  CH

Amended Date： 2025.03.19 (Articles 17, 19, 31 amended,English version coming soon)
Current English version amended on 2023.12.28 
Article Content Chapter Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
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.
    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.

Interpretation：