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友善列印
WORD

Article NO. Content

Title:

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

Amended Date: 2000.10.17 
Article 16     The following particulars shall be stated regarding the relationship between the subordinate company and the controlling company (Table 5):
  1. The name of the controlling company, the reasons for the control, and details of shareholding and pledges.
  2. Any directors or supervisors appointed to the subordinate company by the controlling company, or controlling company appointees engaged as managerial officers of the subordinate company.