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Article NO. Content


Regulations Governing the Preparation of Financial Reports by Public Banks  CH

Announced Date: 2020.03.23 (Articles 18, 33 amended,English version coming soon)
Current English version amended on 2003.06.02 
Article 14     A cash flow statement records inflows and outflows of cash and cash equivalents to summarize the operating, investing, and financing activities of a Bank during a given period. It shall be prepared in accordance with Statement of Financial Accounting Standards Nos. 17 and 28.