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Article NO. Content

Title:

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 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)