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Article NO. Content


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 4     "Financial report" means financial statements, a chart of major accounts, and other disclosures and explanations helpful to users in making decisions.
    Financial statements shall include a balance sheet, income statement, statement of changes in shareholders' equity, a cash flow statement, and notes or supporting schedules thereto.
    A financial holding company, unless newly established or where applicable regulations provide otherwise, shall prepare the principal financial statements and their notes referred to in the preceding paragraph by comparing two consecutive periods, and the financial holding company's responsible person, a managerial officer, and the in-charge accountant shall sign or seal each page of such statements.