Criteria Governing Preparation of Affiliation Reports, Consolidated Business Reports and Consolidated Financial Statements of Affiliated Enterprises Article 7
The content of the consolidated business report of the affiliates shall include an overview of the affiliates and an overview of their business operations.
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7條
關係企業合併營業報告書編製內容應包括關係企業概況及營運概況。