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Article NO. Content

Title:

Regulations Governing the Preparation of Financial Reports by Public Banks  CH

Announced Date: 2019.06.19 (Articles 24 amended,English version coming soon)
Current English version amended on 2003.06.02 
Article 17     Names of financial statements and lists of major account titles are as follows (formats as attached):
  1. Balance sheet (Form 1).
  2. List of assets, liabilities, and shareholders' equity accounts.
    1. List of cash and cash equivalents (Form 2-1).
    2. List of bills and securities purchased (Form 2-2).
    3. List of receivables (Form 2-3).
    4. List of loans, discounts, and bills purchased (Form 2-4).
    5. List of changes in long-term equity investments (Form 2-5).
    6. List of changes in other long-term investments (Form 2-6).
    7. List of other assets (Form 2-7).
    8. List of changes in fixed assets (Form 2-8).
    9. List of changes in accumulated depreciation of fixed assets (Form 2-9).
    10. List of payables (Form 2-10).
    11. Statement of deposits and remittances (Form 2-11).
    12. List of financial bonds payable (Form 2-12).
    13. List of other liabilities (Form 2-13).
  3. Income statement (Form 3).
  4. List of profit and loss accounts.
    1. List of interest revenue (Form 4-1).
    2. List of service charge revenue (Form 4-2).
    3. List of gains from trading bills and securities (Form 4-3).
    4. List of other operating revenues (Form 4-4).
    5. List of interest expenses (Form 4-5).
    6. List of service charge expenses (Form 4-6).
    7. List of losses on trading bills and securities (Form 4-7).
    8. List of various provisions (Form 4-8).
    9. List of business and administrative expenses (Form 4-9).
    10. List of other operating expenses (Form 4-10).
    11. List of non-operating revenues, gains, expenses and losses (Form 4-11).
  5. Statement of changes in shareholders' equity (Form 5).
  6. Cash flow statement (Form 6).