Many Taipei finance teams close for local statutory purposes and then rebuild a separate pack for the overseas parent. Reviewers looking at the group pack will ask for evidence of consolidation adjustments, intercompany eliminations, and FX translation—not only the local trial balance.
Maintain a bridge schedule that starts with the local ledger, adds known pack adjustments, and ends at the figures submitted to group. Every line on that bridge should point to a journal, contract, or calculation worksheet.
Intercompany balances deserve special care. Confirmations between sister entities should match in currency and timing. A NT$ difference explained as ‘timing’ still needs the shipping cut-off evidence if inventory is in transit.
Agree the pack calendar with group finance before year-end. If the parent’s freeze date falls before your local board approval, decide which figures are provisional and which evidence will be updated after the local close.