Regulations Governing the Preparation of Financial Reports by Securities Issuers Article 7
An issuer shall prepare consolidated financial reports in accordance with Chapter II of these Regulations and IFRS 10, and shall prepare annual parent company only financial reports in accordance with Chapter IV of these Regulations.An issuer that does not have a subsidiary shall prepare individual financial reports in accordance with Chapter II of these Regulations, and shall prepare statements of major accounting items in accordance with Article 23 of these Regulations when preparing its annual individual financial reports.An issuer preparing interim financial reports shall follow the provisions of Chapters II and III of these Regulations as well as IAS 34.
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7條
發行人應依第二章及國際財務報導準則第十號規定編製合併財務報告，並應依第四章規定編製年度個體財務報告。
發行人若無子公司者，應依第二章規定編製個別財務報告，並於編製年度個別財務報告時依第二十三條規定編製重要會計項目明細表。
發行人編製期中財務報告，應依第二章、第三章及國際會計準則第三十四號規定辦理。
發行人若無子公司者，應依第二章規定編製個別財務報告，並於編製年度個別財務報告時依第二十三條規定編製重要會計項目明細表。
發行人編製期中財務報告，應依第二章、第三章及國際會計準則第三十四號規定辦理。