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Article NO. Content

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 Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Article 19     A statement of cash flows provides the primary users of the financial reports with a basis to assess the ability of the securities firm to generate cash and cash equivalents and the needs of the securities firm to utilize those cash flows. Namely, it presents, through inflows and outflows of cash and cash equivalents, a summary report on the securities firm's operating, investing, and financing activities during the period. The presentation and disclosure of cash flow information shall be made in accordance with IAS 7.