Taiwan Stock Exchange - Rules & Regulations Directory

Article NO. Content

Title:

Regulations Governing the Preparation of Financial Reports by Company-Type Stock Exchanges 

Amended Date: 2018.07.27 
Article 9
    A company-type stock exchange shall prepare consolidated financial reports in accordance with Chapter II of these Regulations and IFRS 10, and shall prepare annual parent company only financial reports in accordance with Chapter IV of these Regulations.
    A company-type stock exchange that does not have a subsidiary shall prepare individual financial reports in accordance with Chapter II of these Regulations, and when preparing annual individual financial reports shall also prepare statements of major accounting items in accordance with Article 25 of these Regulations.
    A company-type stock exchange preparing interim financial reports shall follow the provisions of Chapters II and III of these Regulations as well as IAS 34, and when preparing semi-annual financial reports shall also prepare semi-annual parent company only financial reports pursuant to Articles 23 to 25, or semi-annual individual financial reports pursuant to Article 25.

Relevant Laws:

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