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Article NO. Content

Title:

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

Amended Date: 2022.12.30 (Articles 4, 6, 14, 19, 20, 21, 22, 32 amended,English version coming soon)
Current English version amended on 2006.01.24 
Article 17     A statement of cash flows summarizes the inflows and outflows of cash and cash equivalents arising from the operating, investing, and financing activities of a financial holding company and its subsidiaries during a given period; it shall be prepared in accordance with the applicable Statements of Financial Accounting Standards.