Chapter I General Principles §1

   Chapter II Financial Reports §9

      Section I Balance Sheet §9

      Section II Statement of Comprehensive Income §12

      Section III Statement of Changes in Equity §13

      Section IV Statement of Cash Flows §14

      Section V Notes §15

      Section VI Titles of Financial Statements §19

   Chapter III Interim Financial Reports §20

   Chapter IV Parent Company Only Financial Reports §21

   Chapter V Consolidated Financial Statements and Business Combinations §24

   Chapter VI First-time Adoption §25

   Chapter VII Joint Arrangements §28

   Chapter VIII Supplementary Provisions §29