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合併財務報表（consolidated financial statements）

Whenever you have a subsidiary, you should prepare this (unless exempted).
Using consolidation and equity method.

個別財務報表（individual financial statements）

No subsi, but has associate/JV etc (unless exempted).
Using equity method.

單獨財務報表（separate financial statements）

When exempted, or you want to prepare this as an extra.
All under cost method or IAS 39 financial assets.

Taiwan GAAP：

No matter what, all companies should prepare individual FS, and all subsi/asso using equity method.
No such thing as separate FS.


From EY: http://www.twse.com.tw/ch/listed/download/IFRS000B11.pdf



Personal note: not sure if above is still valid though... seems dated.