Regulations Governing the Preparation of Financial Reports by Futures Clearing Houses Article 24
A futures clearing house preparing parent company only financial reports is not required to prepare segment information within the scope of IFRS 8.
中文原文 期貨結算機構財務報告編製準則第24條
期貨結算機構編製個體財務報告，得免編製國際財務報導準則第八號所規範之部門資訊。