Regulations Governing the Preparation of Financial Reports by Securities Firms Article 26
A securities firm preparing parent company only financial reports is not required to prepare segment information within the scope of IFRS 8.
中文原文 證券商財務報告編製準則第26條
證券商編製個體財務報表，得免編製國際財務報導準則第八號所規範之部門資訊。