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Chapter
Title:
Regulations Governing the Preparation of Financial Reports by Securities Firms
CH
Amended Date:
2024.01.24 (Articles 15, 16, 28, 40 amended,English version coming soon)
Current English version amended on 2022.11.24
Article Content
Chapter
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Article No. Search
Legal Basis
Amended Article
Legislative History
Chinese
Chapter I General Principles
§1
Chapter II Financial Reports
§14
Section I Balance Sheet
§14
Section II Statement of Comprehensive Income
§17
Section III Statement of Changes in Equity
§18
Section IV Statement of Cash Flows
§19
Section V Notes
§20
Chapter III Interim Financial Reports
§24
Chapter IV Parent Company Only Financial Reports
§25
Chapter V Consolidated Financial Statements and Business Combination
§33
Chapter VI (Deleted)
§34
Chapter VII Joint Arrangements
§37
Chapter VIII Supplementary Provisions
§38