Regulations Governing the Preparation of Financial Reports by Securities Issuers Article 22
An issuer preparing parent company only financial reports is not required to prepare segment information within the scope of IFRS 8.
中文原文 證券發行人財務報告編製準則（採國際財務報導準則版本）第22條
發行人編製個體財務報告，得免編製國際財務報導準則第八號所規範之部門資訊。