• Font Size：
  • S
  • M
  • L

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 Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Article 22     The consolidated financial statements and chart of major accounts of a financial holding company and its subsidiaries include the following items: (to be presented using the forms indicated)
  1. Consolidated Balance Sheet (Form 1)
    1. Schedule of Cash and Cash Equivalents (Form 1-1)
    2. Schedule of Financial Assets at Fair Value Through Profit or Loss (Form 1-2)
    3. Schedule of Bill and Bond Reverse Repurchase Investments (Form 1-3)
    4. Schedule of Available-for-Sale Financial Assets (Form 1-4)
    5. Schedule of Amounts Receivable (Form 1-5)
    6. Schedule of Loans (Form 1-6)
    7. Schedule of Held-to-Maturity Financial Assets (Form 1-7)
    8. Schedule of Changes in Equity Investments Using the Equity Method (Form 1-8)
    9. Schedule of Changes in Accumulated Impairment of Equity Investments Using the Equity Method (Form 1-9)
    10. Schedule of Changes in Real Estate Investments (Form 1-10)
    11. Schedule of Changes in Accumulated Depreciation of Real Estate Investments (Form 1-11)
    12. Schedule of Changes in Accumulated Impairment of Real Estate Investments (Form 1-12)
    13. Schedule of Changes in Fixed Assets (Form 1-13)
    14. Schedule of Changes in Accumulated Depreciation of Fixed Assets (Form 1-14)
    15. Schedule of Changes in Accumulated Impairment of Fixed Assets (Form 1-15)
    16. Schedule of Changes in Goodwill and Intangible Assets (Form 1-16)
    17. Schedule of Other Financial Assets (Form 1-17)
    18. Schedule of Other Assets (Form 1-18)
    19. Schedule of Deposits (Form 1-19)
    20. Schedule of Commercial Paper Payable (Form 1-20)
    21. Schedule of Financial Liabilities at Fair Value Through Profit or Loss (Form 1-21)
    22. Schedule of Bill and Bond Repurchase Liabilities (Form 1-22)
    23. Schedule of Amounts Payable (Form 1-23)
    24. Schedule of Bonds Payable (Form 1-24)
    25. Schedule of Preferred Stock Liabilities (Form 1-25)
    26. Schedule of Changes in Operating and Liability Reserves (Form 1-26)
    27. Schedule of Other Financial Liabilities (Form 1-27)
    28. Schedule of Other Liabilities (Form 1-28)
  2. Consolidated Financial Statements (Form 2)
    1. Schedule of Interest Income (Form 2-1)
    2. Schedule of Interest Expenses (Form 2-2)
    3. Schedule of Net Income on Service Charges and Commissions (Form 2-3)
    4. Schedule of Net Insurance Business Income (Form 2-4)
    5. Schedule of Financial Assets and Liabilities at Fair Value Through Profit or Loss (Form 2-5)
    6. Schedule of Realized Gains (Losses) from Sale of Available-for-Sale Financial Assets (Form 2-6)
    7. Schedule of Realized Gains (Losses) from Held-to-Maturity Financial Assets (Form 2-7)
    8. Schedule of Investment Gains (Losses) Recognized Using the Equity Method (Form 2-8)
    9. Schedule of Real Estate Investment Gains (Losses) (Form 2-9)
    10. Schedule of Foreign Exchange Gains (Losses) (Form 2-10)
    11. Schedule of Asset Impairment Losses, and Gains on Reversal of Impairment (Form 2-11)
    12. Schedule of Other Net Non-interest Income (Losses) (Form 2-12)
    13. Schedule of Credit Provisions (Form 2-13)
    14. Schedule of Provisions to Insurance Policy Reserves (Form 2-14)
    15. Schedule of Personnel Expenses (Form 2-15)
    16. Schedule of Depreciation and Amortization Expenses (Form 2-16)
    17. Schedule of Other Business and Administrative Expenses (Form 2-17)
  3. Statement of Changes in Shareholders' Equity (Form 3)
  4. Consolidated Statement of Cash Flows (Form 4)