The notes appended to the consolidated financial statements of the affiliates shall disclose for the affiliates as a whole the below-listed particulars as well as other particulars provided by laws and regulations and Generally Accepted Accounting Principles:
- The names of subordinate companies, a description of their relationship with the controlling company, the nature of their business, and the controlling company's shareholding or capital contribution ratio in each.
- Increases, decreases, or changes in the subordinate companies included in the current consolidated financial statements of the affiliates.
- The names and shareholding or capital contribution ratios of subordinate companies not listed in the current consolidated financial statements for affiliates and the reasons they are not included in the consolidated statements.
- The adjustment method and treatment adopted if the opening and closing dates of the subordinate company's accounting year are different from those of the controlling company.
- An explanation of any differences in accounting policies between the subordinate companies and the controlling company. The method and substance of adjustments adopted in the event of any non-conformity with the Generally Accepted Accounting Principles of the Republic of China.
- Special operational risks of overseas subordinate companies, such as exchange rate fluctuations.
- Statutory or contractual restrictions on distribution of earnings by the various affiliates.
- Amortization methods and period for consolidated borrowings (loans).
- Other matters of significance or explanations that would contribute to the fair presentation of the consolidated financial statements of the affiliates.