Criteria Governing Preparation of Affiliation Reports, Consolidated Business Reports and Consolidated Financial Statements of Affiliated Enterprises Article 11
The consolidated financial statements of the affiliates shall include consolidated balance sheets for the affiliates and consolidated profit-loss statements of the affiliates, and the notes or tables appended thereto. These may be prepared as single-period statements.
中文原文 關係企業合併營業報告書關係企業合併財務報表及關係報告書編製準則第11條
關係企業合併財務報表應包括關係企業合併資產負債表、關係企業合併損益表及其附註或附表，並得採單期方式編製。