Criteria Governing Preparation of Affiliation Reports, Consolidated Business Reports and Consolidated Financial Statements of Affiliated Enterprises Article 13
The notes appended to the consolidated financial statements of the affiliates shall disclose for the affiliates as a whole the below-listed particulars as well as other particulars provided by laws and regulations and Generally Accepted Accounting Principles:1. The names of subordinate companies, a description of their relationship with the controlling company, the nature of their business, and the controlling company's shareholding or capital contribution ratio in each. 2. Increases, decreases, or changes in the subordinate companies included in the current consolidated financial statements of the affiliates. 3. The names and shareholding or capital contribution ratios of subordinate companies not listed in the current consolidated financial statements for affiliates and the reasons they are not included in the consolidated statements. 4. The adjustment method and treatment adopted if the opening and closing dates of the subordinate company's accounting year are different from those of the controlling company. 5. An explanation of any differences in accounting policies between the subordinate companies and the controlling company. The method and substance of adjustments adopted in the event of any non-conformity with the Generally Accepted Accounting Principles of the Republic of China. 6. Special operational risks of overseas subordinate companies, such as exchange rate fluctuations. 7. Statutory or contractual restrictions on distribution of earnings by the various affiliates. 8. Amortization methods and period for consolidated borrowings (loans). 9. Other matters of significance or explanations that would contribute to the fair presentation of the consolidated financial statements of the affiliates.
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13條
關係企業合併財務報表附註應就整體關係企業揭露其他法令與一般公認會計原則規定事項及下列事項：
一、從屬公司名稱、與控制公司互為關係之情形、業務性質、控制公司所持股份或出資額比例。
二、列入本期關係企業合併財務報表之從屬公司增減變動情形。
三、未列入本期關係企業合併財務報表之從屬公司名稱、持有股份或出資額比例及未合併之原因。
四、從屬公司會計年度起迄日與控制公司不同時，其調整及處理方式。
五、從屬公司之會計政策與控制公司不同之情形；如有不符合本國一般公認會計原則時，其調整方式及內容。
六、國外從屬公司營業之特殊風險，如匯率變動等。
七、各關係企業盈餘分配受法令或契約限制之情形。
八、合併借（貸）項攤銷之方法及期限。
九、其他重要事項或有助於關係企業合併財務報表允當表達之說明事項。
一、從屬公司名稱、與控制公司互為關係之情形、業務性質、控制公司所持股份或出資額比例。
二、列入本期關係企業合併財務報表之從屬公司增減變動情形。
三、未列入本期關係企業合併財務報表之從屬公司名稱、持有股份或出資額比例及未合併之原因。
四、從屬公司會計年度起迄日與控制公司不同時，其調整及處理方式。
五、從屬公司之會計政策與控制公司不同之情形；如有不符合本國一般公認會計原則時，其調整方式及內容。
六、國外從屬公司營業之特殊風險，如匯率變動等。
七、各關係企業盈餘分配受法令或契約限制之情形。
八、合併借（貸）項攤銷之方法及期限。
九、其他重要事項或有助於關係企業合併財務報表允當表達之說明事項。