Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants Article 35-2
Goodwill which is recognized in connection with a business combination of an FCM shall be tested for impairment at least annually in accordance with IAS 36. If there is any significant difference between the actual operation conditions of the acquired company after the business combination and the expected benefits at the time of acquisition, it shall be disclosed in the notes.
中文原文 期貨商財務報告編製準則第35-2條
期貨商合併認列之商譽，應於資產負債表以單行項目列報，並應依國際會計準則第三十六號規定至少每年進行減損測試。
被收購公司於合併後之實際營運情形與收購時之預期效益有重大差異者，應附註揭露。
被收購公司於合併後之實際營運情形與收購時之預期效益有重大差異者，應附註揭露。