Taiwan Stock Exchange - Rules & Regulations Directory

Article NO. Content

Title:

Regulations Governing the Preparation of Financial Reports by Financial Holding Companies 

Amended Date: 2022.12.30 (Articles 4, 6, 14, 19, 20, 21, 22, 32 amended,English version coming soon)
Current English version amended on 2006.01.24 
Article 11
    When a financial holding company prepares its consolidated financial statements, similar asset, liability, shareholders' equity, income, and expense and loss accounts of the financial holding company and its subsidiaries shall be aggregated, and necessary netting shall be carried out.
    In the consolidated financial reports of a financial holding company, the content of account entries is subject to these Regulations and the applicable regulations governing preparation of financial reports.
Data Source:Taiwan Stock Exchange - Rules & Regulations Directory
twse-regulation.twse.com.tw