• Font Size：
  • S
  • M
  • L

Article NO. Content

Title：

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

Amended Date： 2025.10.17 (Articles 14, 15, 16, 17, 20, 22, 24, 32 amended,English version coming soon)
Current English version amended on 2006.01.24 
Article Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
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.