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Amended Article

Title:

Regulations Governing the Preparation of Financial Reports by Securities Issuers  CH

Amended Date: 2020.10.21 
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 measured at fair value through profit or loss - current (Form 6-2).
    3. Statement of financial assets measured at fair value through other comprehensive income - current (Form 6-3).
    4. Statement of financial assets for hedging - current (Form 6-4).
    5. Statement of financial assets measured at amortized cost - current (Form 6-6).
    6. Statement of notes receivable (Form 6-7).
    7. Statement of trade receivables (Form 6-8).
    8. Statement of other receivables (Form 6-9).
    9. Statement of inventories (Form 6-10).
    10. Statement of biological assets - current (Form 6-11).
    11. Statement of prepayments (Form 6-12).
    12. Statement of non-current assets held for sale (Form 6-13).
    13. Statement of other current assets (Form 6-14).
    14. Statement of changes in financial assets measured at fair value through profit or loss - non-current (Form 6-15).
    15. Statement of financial assets measured at fair value through other comprehensive income - non-current (Form 6-16).
    16. Statement of financial assets for hedging - non-current (Form 6-18).
    17. Statement of financial assets measured at amortized cost - non-current (Form 6-20)
    18. Statement of changes in investments accounted for using the equity method (Form 6-21).
    19. Statement of changes in accumulated impairment of investments accounted for using the equity method (Form 6-22).
    20. Statement of changes in property, plant and equipment (Form 6-23).
    21. Statement of changes in accumulated depreciation of property, plant and equipment (Form 6-24).
    22. Statement of changes in accumulated impairment of property, plant and equipment (Form 6-25).
    23. Statement of changes in right-of-use assets (Form 6-26).
    24. Statement of changes in accumulated depreciation of right-of-use assets (Form 6-27).
    25. Statement of changes in accumulated impairment of right-of-use assets (Form 6-28).
    26. Statement of changes in investment property (Form 6-29).
    27. Statement of changes in accumulated depreciation of investment property (Form 6-30).
    28. Statement of changes in accumulated impairment of investment property (Form 6-31).
    29. Statement of changes in intangible assets (Form 6-32).
    30. Statement of deferred tax assets (Form 6-33).
    31. Statement of biological assets - non-current (Form 6-34).
    32. Statement of other non-current assets (Form 6-35).
    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 financial liabilities for hedging - current (Form 7-4).
    37. Statement of notes payable (Form 7-6).
    38. Statement of trade payables (Form 7-7).
    39. Statement of other payables (Form 7-8).
    40. Statement of provisions - current (Form 7-9).
    41. Statement of liabilities directly associated with non-current assets held for sale (Form 7-10).
    42. Statement of other current liabilities (Form 7-11).
    43. Statement of changes in financial liabilities at fair value through profit or loss - non-current (Form 7-12).
    44. Statement of financial liabilities for hedging - non-current (Form 7-13).
    45. Statement of bonds payable (Form 7-14).
    46. Statement of long-term borrowings (Form 7-15).
    47. Statement of lease liabilities (Form 7-16).
    48. Statement of provisions - non-current (Form 7-17).
    49. Statement of deferred tax liabilities (Form 7-18).
    50. Statement of other non-current liabilities (Form 7-19).
  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.
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