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Amendments

Title：

Regulations Governing the Preparation of Financial Reports by Securities Issuers  CH

Amended Date： 2023.12.28 
Article Content Chapter Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese

Title： Regulations Governing the Preparation of Financial Reports by Securities Issuers(2011.12.22)
Date：
Article 9     Assets shall be properly classified. Current and non-current assets shall be distinguished, except when a presentation of all assets in order of liquidity provides information that is reliable and more relevant.
    For each asset line item, the total amount expected to be recovered within 12 months after the balance sheet date and the total amount expected to be recovered more than 12 months after the balance sheet date shall be separately presented in the financial reports or disclosed in the notes.
    As a minimum, the balance sheet shall include the following asset line items:
  1. Current assets: An entity shall classify an asset as current when it expects to realize the asset, or intends to sell or consume it, in its normal operating cycle; when it holds the asset primarily for the purpose of trading; when it expects to realize the asset within 12 months after the balance sheet date; or when the asset is cash or a cash equivalent, unless the asset is to be used for an exchange or to settle a liability, or otherwise remains restricted, at more than 12 months after the balance sheet date.
    1. Cash and cash equivalents: Cash on hand, demand deposits, and short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.
      An issuer shall disclose the components of cash and cash equivalents and the policy which it adopts in determining the composition of cash and cash equivalents.
    2. Financial assets at fair value through profit or loss - current: Financial assets that meet any of the following conditions:
      1. Financial assets held for trading.
      2. Financial assets that, except for those designated as hedged items under hedge accounting requirements, are designated upon initial recognition as at fair value through profit or loss.
      A financial instrument shall be classified as a financial asset held for trading if:
      1. It is acquired principally for the purpose of sale in the near term.
      2. It is, upon initial recognition, a part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent pattern of short-term profit-taking.
      3. It is a derivative financial asset, except for a derivative financial asset that is a financial guarantee contract or a designated and effective hedging instrument.
      Financial assets at fair value through profit or loss shall be measured at fair value.
    3. Available-for-sale financial assets - current: Financial assets that are not derivative financial assets and that meet any of the following conditions:
      1. Financial assets that are designated as available-for-sale.
      2. Financial assets that are not:
        1. Financial assets measured at fair value through profit or loss.
        2. Held-to-maturity financial assets.
        3. Financial assets measured at cost.
        4. Bond investments for which no active market exists.
        5. Receivables.
        Available-for-sale financial assets shall be measured at fair value.
    4. Derivative financial assets for hedging - current: Any derivative financial asset that is a designated and effective hedging instrument under hedge accounting requirements. Any such asset shall be measured at fair value.
    5. Financial assets measured at cost - current: Financial assets that meet all of the following conditions:
      1. An investment in equity instruments that do not have a quoted price in an active market, or a derivative instrument that is linked to such equity instruments that do not have a quoted price in an active market and that shall settled by delivery of such equity instruments.
      2. The fair value cannot be reliably measured.
    6. Bond investments for which no active market exists - current: Bond investments that do not have a quoted price in an active market and with fixed or determinable payments, and that meet all of the following conditions:
      1. Not classified as at fair value through profit or loss.
      2. Not designated as available-for-sale.
      3. There are no other reasons except for credit worsening that are likely to cause the holder to not be able to recover almost all of the original investments.
      Bond investments for which no active market exists shall be measured at amortized cost.
    7. Notes receivable: All notes receivable.
      Notes receivable shall be measured at amortized cost using the effective interest method. However, short-term notes receivable with no stated interest rate may be measured at the original invoice amount if the effect of discounting is immaterial.
      Discounted or transferred notes receivable shall be deducted and the deduction shall be noted.
      Notes receivable arising from operating activities shall be presented separately from other notes receivable arising from non-operating activities.
      Notes receivable from related parties in significant amounts shall be presented separately.
      Notes provided as security shall be indicated in the notes to the financial reports.
      At each balance sheet date an assessment shall be made of whether there is any uncollectible amount from notes receivable and an appropriate allowance for doubtful debts shall be made.
    8. Trade receivables: Claims resulting from sale of goods or services.
      Trade receivables shall be measured at amortized cost using the effective interest method. However, short-term trade receivables with no stated interest rate may be measured at the original invoice amount if the effect of discounting is immaterial.
      Trade receivables from related parties in significant amounts shall be presented separately.
      At each balance sheet date an assessment shall be made of whether there is any uncollectible amount from trade receivables and an appropriate allowance for doubtful debts shall be made.
      Unrealized interest revenue on installment sales shall be presented as a deduction from trade receivables. For trade receivables that will be recovered after more than 1 year, the amount expected to be recovered in each financial year shall be disclosed in the notes to the financial reports.
      Pledged trade receivables shall be disclosed in the notes to the financial reports.
    9. Other receivables: Receivables other than notes receivable and trade receivables.
      At each balance sheet date an assessment shall be made of whether there is any unrecoverable amount from other receivables and an appropriate allowance for doubtful debts shall be made.
      Allowances for doubtful debts shall be presented respectively as deductions from notes receivable, trade receivables, and other receivables. If such items are further subclassified, the allowances for doubtful debts shall also be presented respectively in the same manner.
    10. Current tax assets: The portion of the tax amount already paid in respect of current and prior periods that exceeds the amount due for those periods.
    11. Inventories: Inventories are assets:
      1. held for sale in the ordinary course of business;
      2. in the process of production for sale in the ordinary course of business; or
      3. in the form of materials or supplies to be consumed in the production process or in the rendering of services.
      Inventories shall be accounted for in accordance with IAS 2.
      Inventories shall be measured at the lower of cost and net realizable value. If the cost of inventories is higher than net realizable value, inventories shall be written down below cost to net realizable value, and the amount of the write-down shall be recognized as cost of sales in the period the write-down occurs.
      Inventories provided as a pledge or security or used under the surveillance of creditors shall be noted.
    12. Prepayments: Prepaid expenses and prepayments for purchase of materials.
    13. Non-current assets held for sale: Any non-current asset, or asset included in a disposal group held for sale, that is available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such disposal groups, and whose sale must be highly probable.
      The measurement, presentation, and disclosure of non-current assets held for sale and disposal groups held for sale shall be made in accordance with IFRS 5.
    14. Other current assets: Current assets not attributable to any of the classes above.
  2. Non-current assets: Tangible, intangible and financial assets of a long-term nature, other than assets classified as current.
    1. Held-to-maturity financial assets - current: A non-derivative financial asset with fixed or determinable payments and fixed maturity, and which the enterprise has the positive intention and ability to hold to maturity, excluding the following items:
      1. It is designated, upon initial recognition, as at fair value through profit or loss.
      2. It is designated as available-for-sale.
      3. It meets the definition of loans and receivables.
        4. Held-to-maturity financial assets shall be measured at amortized cost using the effective interest method.
    2. Investments accounted for using the equity method: An investment in an associate, or an interest in a jointly controlled entity not recognized by the venturer using proportionate consolidation.
      The valuation and presentation of investments accounted for using the equity method shall be made in accordance with IAS 28 and IAS 31.
      When investment gain or loss is recognized, if the financial reports prepared by an associate do not conform to these Regulations, those financial reports shall first be adjusted to achieve conformance before they may be used to recognize investment gain or loss. The financial reports of an associate used in applying the equity method shall be prepared as of the same date as that of the investor, and if prepared as of a different date, adjustments shall be made for the effects of significant transactions or events that occur between that date and the date of the investor's financial reports. In no case shall there be more than 3 months difference between the balance sheet date of the associate and that of the investor. If a CPA determines, pursuant to Statement of Auditing Standards No. 24, that an associate has a material effect on the fair presentation of the financial reports of an investor, the financial reports of the associate shall be audited by a CPA in accordance with the Regulations Governing Auditing and Certification of Financial Statements by Certified Public Accountants and generally accepted auditing standards.
      If an investment accounted for using the equity method is pledged as collateral or otherwise subject to any restriction or limitation, that fact shall be noted.
    3. Property, plant and equipment: Tangible asset items that are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes, and that are expected to be used during more than 1 financial year.
      Property, plant and equipment shall be subsequently measured using the cost model and accounted for in accordance with IAS 16.
      Each component of property, plant and equipment that is significant shall be depreciated separately.
      When items of property, plant and equipment have different useful lives, or provide economic benefits in different ways, or are subject to different depreciation methods or depreciation rates, the notes to the financial reports shall show each class of their material components.
    4. Investment property: Property held, by the owner or by the lessee under a finance lease, to earn rentals, or for capital appreciation, or both.
      Investment property shall be subsequently measured using the cost model and accounted for in accordance with IAS 40.
    5. Intangible assets: An identifiable non-monetary asset without physical substance that meets the definition of identifiability, control by an entity, and existence of future economic benefits.
      Intangible assets shall be subsequently measured using the cost model and accounted for in accordance with IAS 38.
    6. Biological assets: A living animal or plant related to agricultural activity. Biological assets shall be accounted for in accordance with IAS 41.
    7. Deferred tax assets: The amounts of income taxes recoverable in future periods in respect of deductible temporary differences, the carryforward of unused tax losses, and the carryforward of unused tax credits.
    8. Other non-current assets: Non-current assets not attributable to any of the classes above.
    Exploration and evaluation assets shall be subsequently measured using the cost model and accounted for in accordance with IFRS 6.
    The items described in the preceding paragraph in relation to financial assets at fair value through profit or loss, derivative financial assets for hedging, available-for-sale financial assets, financial assets measured at cost, bond investment for which no active market exists, held-to-maturity financial assets, notes receivable, trade receivables, and other receivables shall be accounted for in accordance with IAS 39.
    An issuer shall assess at each balance sheet date whether there is any objective evidence of impairment for the items described in paragraph 3 in relation to available-for-sale financial assets, financial assets measured at cost, bond investment for which no active market exists, held-to-maturity financial assets, notes receivable, trade receivables, other receivables, investments accounted for using the equity method, property, plant and equipment, investment property, intangible assets, and exploration and evaluation assets. If any such evidence exists, the issuer shall recognize the amount of any impairment loss in accordance with IAS 39 and IAS 36.     The items described in paragraph 3 in relation to financial assets at fair value through profit or loss, derivative financial assets for hedging, available-for-sale financial assets, financial assets measured at cost, bond investment for which no active market exists, held-to-maturity financial assets, and biological assets shall be distinguished as current and non-current based on liquidity.
Article 10     Liabilities shall be properly classified. Current and non-current liabilities shall be distinguished, except when a presentation of all liabilities in order of liquidity provides information that is reliable and more relevant.
    For each liability line item, the total amount expected to be settled within 12 months after the balance sheet date and the total amount expected to be settled more than 12 months after the balance sheet date shall be separately presented in the financial reports or disclosed in the notes.
    As a minimum, the balance sheet shall include the following liability line items:
  1. Current liabilities: An entity shall classify a liability as current when it expects to settle the liability in its normal operating cycle; when it holds the liability primarily for the purpose of trading; when it expects to settle the liability when due within 12 months after the balance sheet date, even if an agreement to refinance or to reschedule payments on a long-term basis is completed after the balance sheet date and before the financial reports are authorized for issue; or when it does not have an unconditional right to defer settlement of the liability for at least 12 months after the balance sheet date. Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification.
    1. Short-term borrowings: Includes short-term borrowings from banks, overdrafts, and other short-term borrowings.
      For short-term borrowing, the nature of the borrowing, the guarantee status, and the interest rate range shall be noted based on the type of borrowing. If collateral is provided, the name and carrying amount of the collateral shall be noted.
      Borrowings from financial institutions, shareholders, employees, related parties, and other individuals or institutions shall be separately noted.
    2. Short-term bills payable: Short-term bills issued through financial institutions to acquire funds from the money market, including commercial paper payable and bankers' acceptances.
      Short-term bills payable shall be measured at amortized cost using the effective interest method. However, short-term bills payable with no stated interest rate may be measured at the original face amount if the effect of discounting is immaterial.
      For short-term bills payable, the guarantor or accepting institution and the interest rate shall be noted. If collateral is provided, the name and carrying amount of the collateral shall be noted.
    3. Financial liabilities at fair value through profit or loss ??current: Financial liabilities that meet either of the following conditions:
      1. Financial liabilities held for trading.
      2. Financial liabilities that, except for those designated as hedged items under hedge accounting requirements, are designated upon initial recognition as at fair value through profit or loss.
      A financial instrument shall be classified as a financial liability held for trading if:
      1. it is incurred principally for the purpose of repurchasing it in the near term;
      2. it is, upon initial recognition, a part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent pattern of short-term profit-taking; or
      3. it is a derivative financial liability, except for a financial guarantee contract or a derivative financial liability that is a designated and effective hedging instrument.
        4. Financial liabilities at fair value through profit or loss shall be measured at fair value.
    4. Derivative financial liabilities for hedging ??current: A derivative financial liability that is a designated and effective hedging instrument under hedge accounting requirements. Any such liability shall be measured at fair value.
    5. Financial liabilities measured at cost ??current: derivative instrument liabilities that are linked to such equity instruments that do not have a quoted price in an active market and that shall be settled by delivery of such equity instruments, and the fair value cannot be reliably measured.
    6. Notes payable: All notes payable.
      Notes payable shall be measured at amortized cost using the effective interest method. However, short-term notes payable with no stated interest rate may be measured at the original invoice amount if the effect of discounting is immaterial.
      Notes payable arising from operating activities shall be presented separately from notes payable arising from non-operating activities.
      Notes payable to banks or related parties in significant amounts shall be presented separately.
      If collateral has been provided for notes payable, the name and carrying amount of the collateral shall be noted.
      Notes used for refundable deposits that can be recovered for cancellation upon termination of the guarantee obligation need not be presented as current liabilities, provided that the nature and amount of the guarantee shall be indicated in the notes to the financial reports.
    7. Trade payables: Liabilities incurred for purchase of materials or supplies, goods, or services on credit.
      Trade payables shall be measured at amortized cost using the effective interest method. However, short-term trade payables with no stated interest rate may be measured at the original invoice amount if the effect of discounting is immaterial.
      Trade payables arising from operating activities shall be presented separately from other payables arising from non-operating activities.
      Payables to related parties in significant amounts shall be presented separately.
      If collateral has been provided for trade payables, the name and carrying amount of the collateral shall be noted.
    8. Other payables: Payables other than notes payable and trade payables, such as tax payable, accrued payroll, and dividends payable.
      For dividends and bonuses payable passed by resolution of the shareholders meeting, the distribution method and scheduled payment date, if determined, shall be disclosed.
    9. Current tax liabilities: Unpaid tax for current and prior periods.
    10. Provisions ??current: Any liability of uncertain timing or amount.
      Provisions shall be accounted for in accordance with IAS 37.
      A provision shall be recognized when an issuer has a present obligation as a result of a past event, and it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.
      An issuer shall disaggregate provisions into provisions for employee benefits and other items in the notes to the financial reports.
    11. Liabilities directly associated with non-current assets held for sale: Any liability included in a disposal group held for sale that is available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such disposal groups, and whose sale must be highly probable.
    12. Other current liabilities: Current liabilities not attributable to any of the classes above.
  2. Non-current liabilities: Liabilities other than current liabilities.
    1. Bonds payable (including overseas bonds): Bonds issued by an issuer.
      For issued bonds, the total approved amount, interest rate, maturity date, name of collateral, carrying amount, issuing area, and other relevant terms and restrictions shall be noted in the notes to the financial reports. If the bonds are convertible bonds, the method of conversion and amounts already converted shall also be noted.
      Premiums and discounts on bonds payable are valuations of bonds payable. They shall be presented as an addition to or deduction from bonds payable, and shall also be amortized, as an adjustment to interest expenses, using the effective interest method during the period of bond circulation.
    2. Long-term borrowings: Includes long-term borrowings from banks and other long-term borrowings or borrowings repaid in installments. For long-term borrowings, the content, maturity date, interest rate, name of collateral, carrying amount, and any other important restriction terms shall be noted.
      For a long-term borrowing repaid in a foreign currency or in an amount translated at a foreign exchange rate, the name and amount of such foreign currency shall be noted.
      Long-term borrowings from shareholders, employees, and related parties shall be noted separately.
      Long-term notes payable and other long-term payables shall be measured at amortized cost using the effective interest method.
    3. Deferred tax liabilities: The amounts of income taxes payable in future periods in respect of taxable temporary differences.
    4. Other non-current liabilities: Non-current liabilities not attributable to any of the classes above.
    The items described in the preceding paragraph in relation to financial liabilities at fair value through profit or loss, financial liabilities measured at cost, notes payable, trade payables, and other payables shall be accounted for in accordance with IAS 39.
    The items described in paragraph 3 in relation to financial liabilities at fair value through profit or loss, derivative financial liabilities for hedging, financial liabilities measured at cost, and provisions shall be distinguished as current and non-current based on liquidity.
Article 11     Equity items, their components, and information to be disclosed in the balance sheet are as follows:
  1. Equity attributable to owners of the parent:
    1. Share capital: Capital contributed by shareholders to an issuer and registered with the competent authority in charge of company registration, but excluding preferred shares in the nature of liabilities.
      For share capital, the classes, par value per share, the number of shares authorized, the number of shares issued and fully paid, a reconciliation of the number of shares outstanding at the beginning and at the end of the period, the rights, preferences and restrictions attaching to each class of share capital, shares in the issuer held by the issuer or by its subsidiaries or associates, shares reserved for issue (or for transfer or conversion) under options and contracts for the sale of shares, and special conditions shall be disclosed in the notes.
      If convertible preferred shares or overseas depositary receipts are issued, the issuing area, issuance and conversion methods, converted amount, and special conditions shall be disclosed.
    2. Capital surplus: Means the equity components of financial instruments issued by an issuer or premiums resulting from share capital transactions between an issuer and its owners, and typically includes premium in excess of the par value of the shares issued, donated surplus, and others arising as a result of regulatory provisions associated with these Regulations. Capital surpluses shall be presented separately according to their nature; if there is any restriction on their use, the restriction shall be disclosed in the notes.
    3. Retained earnings (or accumulated deficit): Equity resulting from operating activities, including legal reserves, special reserves, and undistributed earnings (or deficit to be offset).
      1. Legal reserve: A fixed-percentage reserve appropriated as required by the Company Act.
      2. Special reserve: A reserve appropriated from earnings in accordance with the requirements of applicable laws and regulations, contracts, or articles of incorporation, or as resolved at shareholders meetings.
      3. Undistributed earnings (or deficit to be offset): Undistributed and unappropriated earnings ("deficit to be offset" is deficit not yet offset).
      4. An earnings distribution or offsetting of deficit shall not be accounted for unless and until approved by a shareholders meeting. However, when an earnings distribution or offsetting of deficit has been proposed, such shall be disclosed in the notes to the financial reports for the current period.
    4. Other equity: Includes the accumulated balances of exchange differences resulting from translating the financial statements of a foreign operation, of unrealized gains or losses from available-for-sale financial assets, and of the effective portion of gains and losses on hedging instruments in a cash flow hedge.
    5. Treasury shares: Treasury shares shall be accounted for using the cost method and presented as a deduction from equity. The number of shares shall be noted.
  2. Non-controlling interest: The equity in a subsidiary not attributable, directly or indirectly, to a parent.
Article 12     An issuer shall present all items of income and expense recognized in a period in a single statement of comprehensive income displaying components of profit or loss and components of other comprehensive income.
    An issuer shall present revenues and expenses recognized in profit or loss under the preceding paragraph using a classification based on their function, and shall also disclose additional information on the nature of these items, including depreciation and amortization expense and employee benefits expense.
    When items of income or expense are material, an issuer shall disclose their nature and amount separately in the statement of comprehensive income or in the notes.
    As a minimum, the statement of comprehensive income shall include the following line items:
  1. Revenue:
    1. Operating revenue: Includes revenue arising from the sale of goods and revenue arising from the rendering of services.
    2. Other revenue: Includes revenue arising from the use by others of entity assets yielding interest, royalties and dividends.
      The recognition and measurement of revenue shall be made in accordance with IAS 18.
      The recognition and measurement of revenue associated with construction contracts shall be made in accordance with IAS 11. An issuer shall present the gross amount due from customers for contract work as an asset and the gross amount due to customers for contract work as a liability.
  2. Operating costs: The costs to be borne for the sale of goods or rendering of services in the period.
  3. Finance costs: Include interest on liabilities, gains or losses from fair value hedging instruments and adjustment to the hedged items, and changes in the fair value of cash flow hedging instruments as reclassified from equity to profit or loss, with the portion eligible for capitalization being deducted.
  4. Share of the profit or loss of associates and joint ventures accounted for using the equity method: The profit or loss of associates and jointly controlled entities that an issuer recognizes using the equity method according to its share in the associates and jointly controlled entities.
  5. Tax expense (benefit): The aggregate amount included in the determination of profit or loss for the period in respect of current tax and deferred tax.
  6. Profit or loss of discontinued operations: The post-tax profit or loss of discontinued operations and the post-tax gain or loss recognized on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation.
    The presentation and disclosure of profit or loss of discontinued operations shall be made in accordance with IFRS 5.
  7. Profit or loss for the period: Earnings or deficit in the current reporting period.
  8. Other comprehensive income: Each component of other comprehensive income classified by nature, including exchange differences resulting from translating the financial statements of a foreign operation, unrealized valuation gains and losses from available-for-sale financial assets, the effective portion of gains and losses on hedging instruments in a cash flow hedge, and actuarial gains and losses on defined benefit plans.
  9. Share of the other comprehensive income of associates and joint ventures accounted for using the equity method.
  10. Total comprehensive income.
  11. Allocations of profit or loss for the period attributable to non-controlling interest and owners of the parent.
  12. Allocations of total comprehensive income for the period attributable to non-controlling interest and owners of the parent.
  13. Basic and diluted earnings per share for profit or loss from continuing operations attributable to the ordinary equity holders of the parent entity and for profit or loss attributable to the ordinary equity holders of the parent entity.
    The calculation and presentation of earnings per share shall be made in accordance with IAS 33.
Article 19     Titles and forms of financial statements are as follows:
  1. Balance sheet (Form 1).
  2. Statement of comprehensive income (Form 2).
  3. Statement of changes in equity (Form 3).
  4. Statement of cash flows (Form 4).
  5. Schedules to the financial reports (Forms 5-1 to 5-11).
Article 21     An issuer preparing parent company only financial reports shall apply accounting treatment conforming to the requirements of Chapter II of these Regulations, except when it has control, significant influence, or joint control over an invested company, in which case it shall value the long-term equity investment using the equity method.
    The profit or loss for the period and other comprehensive income presented in parent company only financial reports shall be the same as the allocations of profit or loss for the period and of other comprehensive income attributable to owners of the parent presented in the financial reports prepared on a consolidated basis, and the owners' equity presented in the parent company only financial reports shall be the same as the equity attributable to owners of the parent presented in the financial reports prepared on a consolidated basis.
Article 23     An issuer preparing parent company only financial reports shall prepare statements of major accounting items.
    Titles and forms of statements of major accounting items are as follows:
  1. Statements of assets, liabilities, and equity items:
    1. Statement of cash and cash equivalents (Form 6-1).
    2. Statement of financial assets at fair value through profit or loss - current (Form 6-2).
    3. Statement of available-for-sale financial assets - current (Form 6-3).
    4. Statement of derivative financial assets for hedging - current (Form 6-4).
    5. Statement of financial assets measured at cost - current (Form 6-5).
    6. Statement of bond investment for which no active market exists - current (Form 6-6).
    7. Statement of notes receivable (Form 6-7).
    8. Statement of trade receivables (Form 6-8).
    9. Statement of other receivables (Form 6-9).
    10. Statement of inventories (Form 6-10).
    11. Statement of biological assets - current (Form 6-11).
    12. Statement of prepayments (Form 6-12).
    13. Statement of non-current assets held for sale (Form 6-13).
    14. Statement of other current assets (Form 6-14).
    15. Statement of changes in financial assets at fair value through profit or loss - non-current (Form 6-15).
    16. Statement of available-for-sale financial assets - non-current (Form 6-16).
    17. Statement of changes in held-to-maturity financial assets - current (Form 6-17).
    18. Statement of derivative financial assets for hedging ??non-current (Form 6-18).
    19. Statement of financial assets measured at cost - non-current (Form 6-19)
    20. Statement of bond investment for which no active market exists - non-current (Form 6-20)
    21. Statement of changes in investments accounted for using the equity method (Form 6-21).
    22. Statement of changes in accumulated impairment of investments accounted for using the equity method (Form 6-22).
    23. Statement of changes in property, plant and equipment (Form 6-23).
    24. Statement of changes in accumulated depreciation of property, plant and equipment (Form 6-24).
    25. Statement of changes in accumulated impairment of property, plant and equipment (Form 6-25).
    26. Statement of changes in investment property (Form 6-26).
    27. Statement of changes in accumulated depreciation of investment property (Form 6-27).
    28. Statement of changes in accumulated impairment of investment property (Form 6-28).
    29. Statement of changes in intangible assets (Form 6-29).
    30. Statement of deferred tax assets (Form 6-30).
    31. Statement of biological assets ??non-current (Form 6-31).
    32. Statement of other non-current assets (Form 6-32).
    33. Statement of short-term borrowings (Form 7-1).
    34. Statement of short-term bills payable (Form 7-2).
    35. Statement of financial liabilities at fair value through profit or loss - current (Form 7-3).
    36. Statement of derivative financial liabilities for hedging ??current (Form 7-4).
    37. Statement of financial liabilities measured at cost (Form 7-5).
    38. Statement of notes payable (Form 7-6).
    39. Statement of trade payables (Form 7-7).
    40. Statement of other payables (Form 7-8).
    41. Statement of provisions ??current (Form 7-9).
    42. Statement of liabilities directly associated with non-current assets held for sale (Form 7-10).
    43. Statement of other current liabilities (Form 7-11).
    44. Statement of changes in financial liabilities at fair value through profit or loss - non-current (Form 7-12).
    45. Statement of derivative financial liabilities for hedging - non-current (Form 7-13).
    46. Statement of bonds payable (Form 7-14).
    47. Statement of long-term borrowings (Form 7-15).
    48. Statement of provisions ??non-current (Form 7-16).
    49. Statement of deferred tax liabilities (Form 7-17).
    50. Statement of other non-current liabilities (Form 7-18).
  2. Statements of profit or loss items:
    1. Statement of operating revenue (Form 8-1).
    2. Statement of operating costs (Form 8-2).
    3. Statement of selling expenses (Form 8-3).
    4. Statement of administrative expenses (Form 8-4).
    5. Statement of the net amount of other revenues and gains and expenses and losses (Form 8-5).
    6. Statement of finance costs (Form 8-6).
    7. Summary statement of current period employee benefits, depreciation, depletion and amortization expenses by function (Form 8-7).
    An entity may determine, having regard to the concept of materiality, whether or not to separately present the statements of assets, liabilities, and equity items described in subparagraph 1 of the preceding paragraph.
Article 26-1     For the financial assets or financial liabilities measured at cost upon initial recognition prior to the date of conversion, an issuer may, on the date of conversion, elect to use the exemption designated by the previously recognized financial instruments pursuant to IFRS 1, or classifies them as financial assets or financial liabilities held for trading on the premises that they meet the conditions for financial assets or financial liabilities held for trading under Article 9 or 10 of these Regulations.
    Financial assets or financial liabilities not included in the preceding paragraph may not be reclassified on the date of conversion.