Criteria Governing Preparation of Affiliation Reports, Consolidated Business Reports and Consolidated Financial Statements of Affiliated Enterprises Article 15
The content of the Affiliation Report shall include a description of the relationship between the subordinate company and the controlling company, and their business transactions, endorsements and guarantees, and other matters with a significant effect on their finances and business.
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15條
關係報告書編製內容應包括從屬公司與控制公司間之關係、交易往來情形、背書保證情形及其他對財務、業務有重大影響之事項。