Article NO. Content

Title:

Regulations Governing the Preparation of Financial Reports by Financial Holding Companies 

Amended Date: 2025.10.17 (Articles 14, 15, 16, 17, 20, 22, 24, 32 amended,English version coming soon)
Current English version amended on 2006.01.24 
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.