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Article NO. Content

Title：

Regulations Governing the Preparation of Financial Reports by Public Banks  CH

Announced Date： 2024.01.16 (Articles 12 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 2     The financial reports of a public bank (hereinafter, "Bank") shall be prepared in accordance with these Regulations. Matters not provided for herein shall be handled in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and generally accepted accounting principles promulgated by the Financial Accounting Standards Committee of the Accounting Research and Development Foundation of the Republic of China. A Bank shall handle its accounting affairs, upon which the preparation of its financial reports is based, in accordance with the Business Accounting Act and other applicable acts and regulations.