Criteria Governing Preparation of Affiliation Reports, Consolidated Business Reports and Consolidated Financial Statements of Affiliated Enterprises Article 5
The following basic principles shall apply to the documents referred to in the various paragraphs of the preceding articles:1. The content shall be clear, accurate, and detailed. The written explanations shall be concise and readily comprehensible. There shall be no falsehoods or omissions. 2. All necessary information on affiliates shall be disclosed in keeping with the principle of good faith. The presentation shall not mislead interested persons in their judgment or decision-making.
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5條
前條各項書表編製之基本原則如下：
一、所記載之內容，必須詳實明確，文字敘述應簡明易懂，不得有虛偽或欠缺之情事。
二、應本誠信原則充分揭露關係企業必要之資訊，並不致誤導利害關係人之判斷與決策。
一、所記載之內容，必須詳實明確，文字敘述應簡明易懂，不得有虛偽或欠缺之情事。
二、應本誠信原則充分揭露關係企業必要之資訊，並不致誤導利害關係人之判斷與決策。