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Title：

Regulations Governing the Preparation of Financial Reports by Securities Issuers  CH

Amended Date： 2023.12.28 
Article Content Chapter Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese 
   Chapter IV Parent Company Only Financial Reports
Article 21    An issuer preparing parent company only financial reports shall apply accounting treatment conforming to the requirements of Chapter II of these Regulations, except when it has control or significant influence over, or a joint venture interest in, an invested company, in which case it shall value the long-term equity investment using the equity method.
    The profit or loss during the period and other comprehensive income presented in parent company only financial reports shall be the same as the allocations of profit or loss during the period and of other comprehensive income attributable to owners of the parent presented in the financial reports prepared on a consolidated basis, and the owners' equity presented in the parent company only financial reports shall be the same as the equity attributable to owners of the parent presented in the financial reports prepared on a consolidated basis.
Article 22    An issuer preparing parent company only financial reports is not required to prepare segment information within the scope of IFRS 8.
Article 23    An issuer preparing parent company only financial reports shall prepare statements of major accounting items.
    Titles and forms of statements of major accounting items are as follows:
  1. Statements of assets, liabilities, and equity items:
    1. Statement of cash and cash equivalents (Form 6-1).
    2. Statement of financial assets measured at fair value through profit or loss - current (Form 6-2).
    3. Statement of financial assets measured at fair value through other comprehensive income - current (Form 6-3).
    4. Statement of financial assets for hedging - current (Form 6-4).
    5. Statement of financial assets measured at amortized cost - current (Form 6-6).
    6. Statement of notes receivable (Form 6-7).
    7. Statement of trade receivables (Form 6-8).
    8. Statement of other receivables (Form 6-9).
    9. Statement of inventories (Form 6-10).
    10. Statement of biological assets - current (Form 6-11).
    11. Statement of prepayments (Form 6-12).
    12. Statement of non-current assets held for sale (Form 6-13).
    13. Statement of other current assets (Form 6-14).
    14. Statement of changes in financial assets measured at fair value through profit or loss - non-current (Form 6-15).
    15. Statement of financial assets measured at fair value through other comprehensive income - non-current (Form 6-16).
    16. Statement of financial assets for hedging - non-current (Form 6-18).
    17. Statement of financial assets measured at amortized cost - non-current (Form 6-20)
    18. Statement of changes in investments accounted for using the equity method (Form 6-21).
    19. Statement of changes in accumulated impairment of investments accounted for using the equity method (Form 6-22).
    20. Statement of changes in property, plant and equipment (Form 6-23).
    21. Statement of changes in accumulated depreciation of property, plant and equipment (Form 6-24).
    22. Statement of changes in accumulated impairment of property, plant and equipment (Form 6-25).
    23. Statement of changes in right-of-use assets (Form 6-26).
    24. Statement of changes in accumulated depreciation of right-of-use assets (Form 6-27).
    25. Statement of changes in accumulated impairment of right-of-use assets (Form 6-28).
    26. Statement of changes in investment property (Form 6-29).
    27. Statement of changes in accumulated depreciation of investment property (Form 6-30).
    28. Statement of changes in accumulated impairment of investment property (Form 6-31).
    29. Statement of changes in intangible assets (Form 6-32).
    30. Statement of deferred tax assets (Form 6-33).
    31. Statement of biological assets - non-current (Form 6-34).
    32. Statement of other non-current assets (Form 6-35).
    33. Statement of short-term borrowings (Form 7-1).
    34. Statement of short-term bills payable (Form 7-2).
    35. Statement of financial liabilities at fair value through profit or loss - current (Form 7-3).
    36. Statement of financial liabilities for hedging - current (Form 7-4).
    37. Statement of notes payable (Form 7-6).
    38. Statement of trade payables (Form 7-7).
    39. Statement of other payables (Form 7-8).
    40. Statement of provisions - current (Form 7-9).
    41. Statement of liabilities directly associated with non-current assets held for sale (Form 7-10).
    42. Statement of other current liabilities (Form 7-11).
    43. Statement of changes in financial liabilities at fair value through profit or loss - non-current (Form 7-12).
    44. Statement of financial liabilities for hedging - non-current (Form 7-13).
    45. Statement of bonds payable (Form 7-14).
    46. Statement of long-term borrowings (Form 7-15).
    47. Statement of lease liabilities (Form 7-16).
    48. Statement of provisions - non-current (Form 7-17).
    49. Statement of deferred tax liabilities (Form 7-18).
    50. Statement of other non-current liabilities (Form 7-19).
  2. Statements of profit or loss items:
    1. Statement of operating revenue (Form 8-1).
    2. Statement of operating costs (Form 8-2).
    3. Statement of selling expenses (Form 8-3).
    4. Statement of administrative expenses (Form 8-4).
    5. Statement of the net amount of other revenues and gains and expenses and losses (Form 8-5).
    6. Statement of finance costs (Form 8-6).
    7. Summary statement of current period employee benefits, depreciation, depletion and amortization expenses by function (Form 8-7).
    An entity may determine, having regard to the concept of materiality, whether or not to separately present the statements of assets, liabilities, and equity items described in subparagraph 1 of the preceding paragraph.
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