Company Act Article 369-12
A subsidiary company which publicly issues shares shall, at the end of each fiscal year, prepare and submit a report regarding the relationship between itself and its controlling company indicating therein the legal acts, funds flow and loss and profit status between the two companies.A controlling company which publicly issues shares shall, at the end of each fiscal year, prepare for submission a consolidated business report and consolidated financial statements of the affiliated enterprises involved.The rules for preparation of the reports and statements as required in the preceding two Paragraphs shall be prescribed by the competent authority in charge of securities affairs.
中文原文 公司法第369-12條
從屬公司為公開發行股票之公司者，應於每會計年度終了，造具其與控制公司間之關係報告書，載明相互間之法律行為、資金往來及損益情形。
控制公司為公開發行股票之公司者，應於每會計年度終了，編製關係企業合併營業報告書及合併財務報表。
前二項書表之編製準則，由證券主管機關定之。
控制公司為公開發行股票之公司者，應於每會計年度終了，編製關係企業合併營業報告書及合併財務報表。
前二項書表之編製準則，由證券主管機關定之。