Criteria Governing Preparation of Affiliation Reports, Consolidated Business Reports and Consolidated Financial Statements of Affiliated Enterprises Article 3
In any of the following circumstances, a public company shall prepare all three documents specified in the preceding paragraph:1. The company meets the elements provided in the Law for presumption of a relationship of control or subordination; 2. The company meets the elements provided in the Law of having a relationship of mutual control and subordination with another company; 3. The company is simultaneously a controlling company of another company and a subordinate company of a different other company. Where the presumption of a relationship of subordination and control under Article 369-3 of the Law is based on the reason that one company and another are both controlled by the government, and where there is no other relationship of subordination or control with the other company under Article 369-2, the company may refrain from including such other company in the consolidated business report and 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3條
公開發行公司有下列情形之一者，應編製前條所列三項書表：
一、符合本法所訂推定為有控制與從屬關係者。
二、符合本法所訂互為控制公司與從屬公司者。
三、為他公司之控制公司，同時兼為另一公司之從屬公司者。
公開發行公司適用本法第三百六十九條之三規定，如係因同受政府所控制而推定與他公司具控制從屬關係，且與他公司間別無本法第三百六十九條之二規定之控制從屬關係者，得免將他公司編入關係企業合併營業報告書及關係企業合併財務報表。
一、符合本法所訂推定為有控制與從屬關係者。
二、符合本法所訂互為控制公司與從屬公司者。
三、為他公司之控制公司，同時兼為另一公司之從屬公司者。
公開發行公司適用本法第三百六十九條之三規定，如係因同受政府所控制而推定與他公司具控制從屬關係，且與他公司間別無本法第三百六十九條之二規定之控制從屬關係者，得免將他公司編入關係企業合併營業報告書及關係企業合併財務報表。