Taiwan Stock Exchange - Rules & Regulations Directory
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Regulations Governing the Preparation of Financial Reports by Public Banks
CH
Announced Date：
2026.08.18 (Articles 4, 6, 10, 13, 16, 18, 20, 24, 31, 33 amended,English version coming soon)
Current English version amended on 2003.06.02
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Chapter I General Principles
§1
Chapter II Balance Sheet
§8
Chapter III Income Statement
§12
Chapter IV Statement of Changes in Shareholders' Equity
§13
Chapter V Cash Flow Statement
§14
Chapter VI Significant Transactions
§15
Chapter VII Names and Formats of Financial Statements
§17
Chapter VIII Financial Forecasts
§18
Chapter IX Other Disclosures
§21
Chapter X Interim Financial Reports
§27
Chapter XI Consolidated Financial Reports Covering Affiliates
§28
Chapter XII Supplementary Provisions
§32