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Article NO. Content

Title：

Regulations Governing the Preparation of Financial Reports by Public Banks  CH

Announced Date： 2026.08.18 (Articles 4, 6, 10, 13, 16, 18, 20, 24, 31, 33 amended,English version coming soon)
Current English version amended on 2003.06.02 
Article Content Chapter Content Search Article No. Search Legal Basis Legislative History Chinese
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.