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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 6     "Financial reports" shall mean financial statements, statements of major accounting items, and any other disclosures and explanatory information within the scope of these Regulations that are helpful to the decision making of users.
    A complete set of financial statements shall comprise a balance sheet, a statement of comprehensive income, a statement of changes in equity, a statement of cash flows, and their accompanying notes or supplementary schedules.
    A company-type stock exchange, unless newly established, or under any of the circumstances set out in paragraph 4 herein, or as otherwise required by the FSC, shall prepare the major financial statements and notes described in the preceding paragraph by presenting comparative information for two consecutive periods. The major financial statements shall also be signed or sealed on each page by the company-type stock exchange's chairperson, managerial officer, and principal accounting officer.
    When a company-type stock exchange applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements, it shall do so in accordance with the applicable provisions of IAS 1.