Guarantee over a Derivative Contract (IFRS 9 Financial Instruments), Premiums Receivable from an Intermediary (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments), Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27 Separate Financial Statements), Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8 Operating Segments)，Traditional Chinese Version , Now open for Comment (29 April 2025)
