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Article NO. Content


Regulations Governing the Preparation of Financial Reports by Financial Holding Companies  CH

Amended Date: 2020.10.30 (Articles 24 amended,English version coming soon)
Current English version amended on 2006.01.24 
Article 16     A consolidated statement of changes in shareholders' equity is a report that presents the change in each of the components of shareholders' equity of the parent company and its subsidiaries. It shall record the balance at the beginning of the period for capital stock, capital reserve, retained earnings (or accumulated deficit), other components of shareholders' equity, and minority interest. It shall also record any balances that have changed during the current period, and the amount thereof, as well as the ending balance for each component.
    The figure obtained by subtracting minority interest from ending consolidated shareholders' equity shall equal the ending balance for parent company shareholders' equity.