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Article NO. Content


Regulations Governing the Preparation of Financial Reports by Company-Type Stock Exchanges  CH

Amended Date: 2018.07.27 
Article 18     Financial reports shall include explanatory notes on the following subsequent events that occur between the balance sheet date and the date when the financial reports are authorized for issue:
  1. Change in capital structure.
  2. Large long-term or short-term borrowings.
  3. The addition, expansion, construction, lease, obsolescence, idling, sale, pledge, transfer, or long-term renting of major assets.
  4. Principal investments in other enterprises.
  5. Losses due to major disasters.
  6. Major litigation pending or concluded.
  7. The signing, completion, voidance, or lapse of major contracts.
  8. Major organizational adjustments and significant management reforms.
  9. Material effects of changes in government laws and regulations.
  10. Other major events or measures capable of affecting future financial position, financial performance, and cash flows.