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Regulations Governing the Preparation of Financial Reports by Public Banks  CH

Announced Date： 2024.01.16 (Articles 12 amended,English version coming soon)
Current English version amended on 2003.06.02 
Article Content Chapter Content Search Article No. Search Legal Basis Legislative History Chinese 
   Chapter VII Names and Formats of Financial Statements
Article 17    Names of financial statements and lists of major account titles are as follows (formats as attached):
  1. Balance sheet (Form 1).
  2. List of assets, liabilities, and shareholders' equity accounts.
    1. List of cash and cash equivalents (Form 2-1).
    2. List of bills and securities purchased (Form 2-2).
    3. List of receivables (Form 2-3).
    4. List of loans, discounts, and bills purchased (Form 2-4).
    5. List of changes in long-term equity investments (Form 2-5).
    6. List of changes in other long-term investments (Form 2-6).
    7. List of other assets (Form 2-7).
    8. List of changes in fixed assets (Form 2-8).
    9. List of changes in accumulated depreciation of fixed assets (Form 2-9).
    10. List of payables (Form 2-10).
    11. Statement of deposits and remittances (Form 2-11).
    12. List of financial bonds payable (Form 2-12).
    13. List of other liabilities (Form 2-13).
  3. Income statement (Form 3).
  4. List of profit and loss accounts.
    1. List of interest revenue (Form 4-1).
    2. List of service charge revenue (Form 4-2).
    3. List of gains from trading bills and securities (Form 4-3).
    4. List of other operating revenues (Form 4-4).
    5. List of interest expenses (Form 4-5).
    6. List of service charge expenses (Form 4-6).
    7. List of losses on trading bills and securities (Form 4-7).
    8. List of various provisions (Form 4-8).
    9. List of business and administrative expenses (Form 4-9).
    10. List of other operating expenses (Form 4-10).
    11. List of non-operating revenues, gains, expenses and losses (Form 4-11).
  5. Statement of changes in shareholders' equity (Form 5).
  6. Cash flow statement (Form 6).