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Title：

Regulations Governing the Preparation of Financial Reports by Publicly Held Bills Finance Companies  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 16    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 loans to banks and enterprises in the same industry (Form2-2).
    3. List of operating bills and bonds (Form 2-3).
    4. List of investments in bills and bonds under reverse repurchase agreements (Form 2-4).
    5. List of receivables (Form 2-5).
    6. List of other current assets (Form 2-6).
    7. List of changes in long-term equity investments (Form 2-7).
    8. List of changes in long-term bond investments (Form 2-8).
    9. List of changes in fixed assets (Form 2-9).
    10. List of changes in accumulated depreciation of fixed assets (Form 2-10).
    11. List of other assets (Form 2-11).
    12. List of loans and overdrafts from banks and other enterprises in the same industry (Form 2-12).
    13. List of liabilities from bills and bonds under repurchase agreements (Form 2-13).
    14. List of payables (Form 2-14).
    15. List of other current liabilities (Form 2-15).
    16. List of bonds payable (Form 2-16).
    17. List of other liabilities (Form 2-17).
  3. Income statement (Form 3).
  4. List of profit and loss accounts:
    1. List of profits and losses from transactions in bills and bonds (Form 4-1).
    2. List of service charge revenue (Form 4-2).
    3. List of interest revenue (Form 4-3).
    4. List of other revenues and gains (Form 4-4).
    5. List of various provisions (Form 4-5).
    6. List of interest expenses (Form 4-6).
    7. List of operating expenses (Form 4-7).
    8. List of other expenses and losses (Form 4-8).
  5. Statement of changes in shareholders' equity (Form 5).
  6. Cash flow statement (Form 6).