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Title：

Regulations Governing the Preparation of Financial Reports by Company-Type Stock Exchanges  CH

Amended Date： 2018.07.27 
Article Content Chapter Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese 
   Chapter III Interim Financial Reports
Article 22    Financial reports shall include interim financial reports for each of the following periods:
  1. Balance sheets as of the end of the current interim period, as of the end of the immediately preceding financial year, and as of the end of the comparable interim periods of the immediately preceding financial year.
  2. Statements of comprehensive income for the current interim period, for the current financial year to the end of the current interim period, for the comparable interim periods of the immediately preceding financial year, and for the immediately preceding financial year to the end of the comparable interim periods.
  3. Statement of changes in equity for the current financial year to date, with a statement of changes in equity for the same period of the immediately preceding financial year.
  4. Statement of cash flows for the current financial year to date, with a statement of cash flows for the same period of the immediately preceding financial year.
     Interim financial reports shall disclose events or transactions of materiality that have occurred since the date of the end of the reporting period of the immediately preceding financial year; the disclosure shall be made in accordance with IAS 34, and shall include the following information:
  1. Possible impact that the application of newly issued or revised standards or interpretations will have on the company-type stock exchange, as required to be disclosed in accordance with IAS 8.
  2. Qualitative and quantitative disclosure of risks arising from financial instruments, including credit risk, liquidity risk, and market risk, and management of such risks.
  3. Aged analysis of trade receivables, and changes in loss allowances.
  4. Foreign-currency-denominated assets and liabilities that have significant influence, including the amount of risk exposure, currency, and exchange rate for monetary and non-monetary items denominated in foreign currencies, and the foreign exchange gains or losses on monetary items.
  5. Sensitivity analysis of exchange rate risk for monetary items denominated in foreign currencies.