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Article 2
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To file a listing application, a newly established or existing company of an independent operation department of a spin-off listed company shall, in accordance with financial statements of the spin-off company and the transferee company of the demerger audited, attested or reviewed by a CPA, prepare pro forma historical spin-offs parent company only financial statements and consolidated financial statements or, in the event there is no subsidiary, individual financial statements (the "Pro Forma Financial Statements") .
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