Supplemental Disclosure: Amendment to Right-of-Use Assets Acquired from Related Parties
Original: (補充公告)公告本公司變更向關係人取得使用權資產
Summary
CTBC Financial (2891) has filed a supplementary announcement disclosing a change to right-of-use assets (ROU assets under IFRS 16) previously acquired from related parties, indicating a modification to existing related-party lease arrangements. Related-party ROU asset changes require disclosure because they may affect lease terms, carrying values, or the nature of the related-party relationship. Full body available on MOPS.
Full Translation
(Supplementary Announcement) The company hereby announces an amendment to right-of-use assets obtained from related parties. Under IFRS 16, right-of-use assets arise from lease contracts; a change in this context typically reflects a modification, early termination, or renegotiation of one or more leases where the lessor is a related party (e.g., a controlling shareholder, affiliate, or director-linked entity). Taiwanese listed companies are required to file supplementary disclosures when material terms of related-party transactions are altered, ensuring investors are informed of any revised economic terms or reclassifications affecting the consolidated balance sheet. [Body not available — subject line only. See MOPS for full announcement.]