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Article NO. Content
Title:
Regulations Governing the Preparation of Financial Reports by Financial Holding Companies
CH
Amended Date:
2022.12.30 (Articles 4, 6, 14, 19, 20, 21, 22, 32 amended,English version coming soon)
Current English version amended on 2006.01.24
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Article 7
The term "subsidiary" as used herein means a subsidiary according to Article 4, subparagraph 4, of the Financial Holding Company Act or Statements of Financial Accounting Standards Nos. 5 and 7.