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Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 27

Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants｜第 27 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: 2026-04-27

Content

An FCM preparing parent company only financial reports shall apply accounting treatment conforming to the requirements of Chapter II of these Regulations, except when it has control or significant influence over, or a joint venture interest in, an invested company, in which case it shall value the long-term equity investment using the equity method. The profit or loss for the period and other comprehensive income presented in parent company only financial reports shall be the same as the allocations of profit or loss for the period and of other comprehensive income attributable to owners of the parent presented in the financial reports prepared on a consolidated basis, and the owners' equity presented in the parent company only financial reports shall be the same as the equity attributable to owners of the parent presented in the financial reports prepared on a consolidated basis.

Related Regulations - Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants

  • Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 22（第 22 條）
  • Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 34-1（第 34-1 條）
  • Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 28（第 28 條）
  • Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 29（第 29 條）
  • Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 30（第 30 條）
  • Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 31（第 31 條）
  • Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 32（第 32 條）