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Article NO. Content

Title：

Sample Template for XXX Co., Ltd. Rules Governing Financial and Business Matters Between this Corporation and its Related Parties  CH

Amended Date： 2022.12.23 
Categories： Corporate Governance
Article Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Article 3     The term “related party” referred herein shall be determined in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers.
    The term "affiliated enterprise" as used herein means an enterprise that, in accordance with Article 369-1 of the Company Act, exists independently and has either of the following relationships with this Corporation:
  1. A relationship of control or subordination.
  2. A relationship of mutual investment. In determining whether a relationship of control or subordination under the preceding subparagraph exists, the substance of the relationship shall be considered in addition to the legal form.

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