Regulations Governing the Preparation of Financial Reports by Securities Firms Article 12
The meaning of "parent," "subsidiary," "associate, " and "joint arrangement" as used in these Regulations shall be determined in accordance with IFRS 10, IFRS 11, and IAS 28.The meaning of "control," "significant influence," or "joint control" as used in these Regulations shall be determined in accordance with IFRS 10, IFRS 11, and IAS 28.
中文原文 證券商財務報告編製準則第12條
本準則所稱母公司、子公司、關聯企業及聯合協議，應依國際財務報導準則第十號、第十一號及國際會計準則第二十八號規定認定之。
本準則所稱控制、重大影響或聯合控制，應依國際財務報導準則第十號、第十一號及國際會計準則第二十八號規定認定之。
本準則所稱控制、重大影響或聯合控制，應依國際財務報導準則第十號、第十一號及國際會計準則第二十八號規定認定之。