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Chapter
Title:
Regulations Governing the Preparation of Financial Reports by Securities Issuers
CH
Amended Date:
2023.12.28
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Chapter
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Amended Article
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Chinese
Chapter I General Principles
§1
Chapter II Financial Reports
§9
Section I Balance Sheet
§9
Section II Statement of Comprehensive Income
§12
Section III Statement of Changes in Equity
§13
Section IV Statement of Cash Flows
§14
Section V Notes
§15
Section VI Titles of Financial Statements
§19
Chapter III Interim Financial Reports
§20
Chapter IV Parent Company Only Financial Reports
§21
Chapter V Consolidated Financial Statements and Business Combinations
§24
Chapter VI First-time Adoption
§25
Chapter VII Joint Arrangements
§28
Chapter VIII Supplementary Provisions
§29