Article NO. Content

Title:

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

Amended Date: 2000.10.17 
Article 2     A public company that conforms to the definition of a controlling company in the Affiliated Enterprises Chapter of the Law shall, at the close of each business year, prepare a consolidated business report and consolidated financial statements of the affiliated enterprises ("affiliates").
    A public company that conforms to the definition of a subordinate company in the Affiliated Enterprises Chapter of the Law shall, at the close of each business year, prepare and submit a report on the relationship between itself and its controlling company (the "affiliation report").