Regulations Governing the Preparation of Financial Reports by Company-Type Stock Exchanges
Chapter I General Principles §1
Chapter II Financial Reports §11
Section I Balance Sheet §11
Section II Statement of Comprehensive Income §14
Section III Statement of Changes in Equity §15
Section IV Statement of Cash Flows §16
Section V Notes §17
Section VI Titles of Financial Statements §21
Chapter III Interim Financial Reports §22
Chapter IV Parent Company Only Financial Reports §23
Chapter V (Deleted) §26
Chapter VI Joint Arrangements §29
Chapter VII Supplementary Provisions §30