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Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 26

Regulations Governing the Preparation of Financial Reports by Securities Firms｜第 26 條｜證券暨期貨管理｜Regulation｜In Force

第 四 章｜金融監督管理委員會｜v1.0

Effective Date: 2028-01-01｜Last Amended: 2026-04-28

Content

A securities firm preparing parent company only financial reports is not required to prepare segment information within the scope of IFRS 8.

Related Regulations - Regulations Governing the Preparation of Financial Reports by Securities Firms

  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 20（第 20 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 32-1（第 32-1 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 25（第 25 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 27（第 27 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 28（第 28 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 29（第 29 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 30（第 30 條）