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Title：

Regulations Governing the Preparation of Financial Reports by Securities Issuers  CH

Amended Date： 2025.03.19 (Articles 17, 19, 31 amended,English version coming soon)
Current English version amended on 2023.12.28 
Article Content Chapter Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese 
   Chapter VIII Supplementary Provisions
      Section VI Titles of Financial Statements
Article 19    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 5-12).
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