• Font Size:
  • S
  • M
  • L

Article NO. Content


Criteria Governing Preparation of Affiliation Reports, Consolidated Business Reports and Consolidated Financial Statements of Affiliated Enterprises  CH

Amended Date: 2000.10.17 
Article 14     The notes to the consolidated financial statements for affiliates shall disclose the below-listed particulars for the controlling company and subordinate company respectively. Disclosure shall not be required, however, in instances where a subordinate company's total assets and operating revenue are each less than 10 percent those of the controlling company.
  1. Transactions that have been eliminated between the controlling company and subordinate companies or between subordinate companies.
  2. Information regarding financing, endorsements, and guarantees.
  3. Information regarding trading in derivative products.
  4. Significant contingent matters.
  5. Significant subsequent events.
  6. Names of bills and securities held, and their quantities, cost, market value (or net par value if a bill or security does not have a market value), shareholding or capital contribution ratio, description of any pledges, and the highest amount of shareholding or capital contribution during the period.
  7. Other matters of significance or explanations that would contribute to a fair presentation of the consolidated financial statements of the affiliates.