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Title:

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

Amended Date: 2018.07.27 
   Chapter VII Supplementary Provisions
      Section VI Titles of Financial Statements
Article 21    Titles and forms of financial statements are as follows:
  1. Balance sheet (Forms 1 and 1-1).
  2. Statement of comprehensive income (Forms 2 and 2-1).
  3. Statement of changes in equity (Form 3).
  4. Statement of cash flows (Form 4).
  5. Schedules to the financial reports (Forms 5-1 to 5-10).