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13條

關係企業合併財務報表附註應就整體關係企業揭露其他法令與一般公認會計原則規定事項及下列事項:
一、從屬公司名稱、與控制公司互為關係之情形、業務性質、控制公司所持股份或出資額比例。
二、列入本期關係企業合併財務報表之從屬公司增減變動情形。
三、未列入本期關係企業合併財務報表之從屬公司名稱、持有股份或出資額比例及未合併之原因。
四、從屬公司會計年度起迄日與控制公司不同時,其調整及處理方式。
五、從屬公司之會計政策與控制公司不同之情形;如有不符合本國一般公認會計原則時,其調整方式及內容。
六、國外從屬公司營業之特殊風險,如匯率變動等。
七、各關係企業盈餘分配受法令或契約限制之情形。
八、合併借(貸)項攤銷之方法及期限。
九、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。

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