print time：2026/09/16 18:02
Article NO. Content
Title：
Regulations Governing the Preparation of Financial Reports by Financial Holding Companies
Amended Date：
2026.08.18 (Articles 4, 6, 9, 14, 17, 20, 24, 31, 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.