Criteria Governing Preparation of Affiliation Reports, Consolidated Business Reports and Consolidated Financial Statements of Affiliated Enterprises Article 14
The notes to the consolidated financial statements for affiliates shall disclose the below-listed particulars for the controlling company and subordinate company respectively. Disclosure shall not be required, however, in instances where a subordinate company's total assets and operating revenue are each less than 10 percent those of the controlling company.1. Transactions that have been eliminated between the controlling company and subordinate companies or between subordinate companies. 2. Information regarding financing, endorsements, and guarantees. 3. Information regarding trading in derivative products. 4. Significant contingent matters. 5. Significant subsequent events. 6. Names of bills and securities held, and their quantities, cost, market value (or net par value if a bill or security does not have a market value), shareholding or capital contribution ratio, description of any pledges, and the highest amount of shareholding or capital contribution during the period. 7. Other matters of significance or explanations that would contribute to a 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14條
關係企業合併財務報表附註應就控制公司與從屬公司分別揭露下列事項。
但從屬公司之總資產及營業收入均未達控制公司各該項金額百分之十者，得免予揭露。
一、控制公司與從屬公司間及從屬公司與從屬公司間已消除之交易事項。
二、從事資金融通、背書保證之相關資訊。
三、從事衍生性商品交易之相關資訊。
四、重大或有事項。
五、重大期後事項。
六、持有票券及有價證券之名稱、數量、成本、市價（無市價者，揭露每股淨值）、持股或出資比例、設質情形及期中最高持股或出資情形。
七、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。
但從屬公司之總資產及營業收入均未達控制公司各該項金額百分之十者，得免予揭露。
一、控制公司與從屬公司間及從屬公司與從屬公司間已消除之交易事項。
二、從事資金融通、背書保證之相關資訊。
三、從事衍生性商品交易之相關資訊。
四、重大或有事項。
五、重大期後事項。
六、持有票券及有價證券之名稱、數量、成本、市價（無市價者，揭露每股淨值）、持股或出資比例、設質情形及期中最高持股或出資情形。
七、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。