Regulations Governing the Preparation of Financial Reports by Company-Type Stock Exchanges 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.
中文原文 公司制證券交易所財務報告編製準則第9條
公司制證券交易所應依第二章及國際財務報導準則第十號規定編製合併財務報告，並應依第四章規定編製年度個體財務報告。
公司制證券交易所若無子公司者，應依第二章規定編製個別財務報告，並於編製年度個別財務報告時依第二十五條規定編製重要會計項目明細表。
公司制證券交易所編製期中財務報告，應依第二章、第三章及國際會計準則第三十四號規定辦理，編製半年度財務報告時，並應依第二十三條至第二十五條規定編製半年度個體財務報告，或依第二十五條規定編製半年度個別財務報告。
公司制證券交易所若無子公司者，應依第二章規定編製個別財務報告，並於編製年度個別財務報告時依第二十五條規定編製重要會計項目明細表。
公司制證券交易所編製期中財務報告，應依第二章、第三章及國際會計準則第三十四號規定辦理，編製半年度財務報告時，並應依第二十三條至第二十五條規定編製半年度個體財務報告，或依第二十五條規定編製半年度個別財務報告。