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Title:

Regulations Governing the Preparation of Financial Reports by Public Banks  CH

Announced Date: 2025.10.17 (Articles 18, 33 amended,English version coming soon)
Current English version amended on 2003.06.02 
   Chapter V Cash Flow Statement
Article 14    A cash flow statement records inflows and outflows of cash and cash equivalents to summarize the operating, investing, and financing activities of a Bank during a given period. It shall be prepared in accordance with Statement of Financial Accounting Standards Nos. 17 and 28.