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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 23     A financial holding company shall prepare interim financial reports in accordance with Chapter 2 herein and Statement of Financial Accounting Standards No. 23.
    When preparing a quarterly report, a financial holding company need not prepare the statement of changes in shareholders' equity or the chart of major accounts.