Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants Article 35
An FCM shall prepare and present consolidated financial statements covering affiliated enterprises in accordance with the Regulations Governing Preparation of Consolidated Business Reports Covering Affiliated Enterprises, Consolidated Financial Statements Covering Affiliated Enterprises, and Reports on Affiliations.If, pursuant to the Regulations Governing Preparation of Consolidated Business Reports Covering Affiliated Enterprises, Consolidated Financial Statements Covering Affiliated Enterprises, and Reports on Affiliations, the entities that must be included in preparing the consolidated financial statements covering affiliated enterprises are entirely the same as those that IFRS 10requires to be included in preparing the consolidated financial report comprising the parent and its subsidiaries, and if the required disclosures to be made in the consolidated financial statements covering affiliated enterprises are already made in the consolidated financial report comprising the parent and its subsidiaries, then the consolidated financial statements covering affiliated enterprises need not be prepared, provided that a statement to that effect is made and presented on the front page of the consolidated financial report.
中文原文 期貨商財務報告編製準則第35條
期貨商關係企業合併財務報表之編製及表達，應依關係企業合併營業報告書關係企業合併財務報表及關係報告書編製準則規定辦理。
依關係企業合併營業報告書關係企業合併財務報表及關係報告書編製準則規定應納入編製關係企業合併財務報表之公司，若與依國際財務報導準則第十號應納入編製母子公司合併財務報告之公司均相同，且關係企業合併財務報表所應揭露相關資訊於前揭母子公司合併財務報告中均已揭露者，得出具聲明書置於合併財務報告首頁，無須編製關係企業合併財務報表。
依關係企業合併營業報告書關係企業合併財務報表及關係報告書編製準則規定應納入編製關係企業合併財務報表之公司，若與依國際財務報導準則第十號應納入編製母子公司合併財務報告之公司均相同，且關係企業合併財務報表所應揭露相關資訊於前揭母子公司合併財務報告中均已揭露者，得出具聲明書置於合併財務報告首頁，無須編製關係企業合併財務報表。