Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants Article 28
An FCM preparing parent company only financial reports is not required to prepare segment information within the scope of IFRS 8.
中文原文 期貨商財務報告編製準則第28條
期貨商編製個體財務報告，得免編製國際財務報導準則第八號所規範之部門資訊。