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Article 16
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Names of financial statements and lists of major account titles are as follows (formats as attached):
- Balance sheet (Form 1).
- List of assets, liabilities, and shareholders' equity accounts.
- List of cash and cash equivalents (Form 2-1).
- List of loans to banks and enterprises in the same industry (Form2-2).
- List of operating bills and bonds (Form 2-3).
- List of investments in bills and bonds under reverse repurchase agreements (Form 2-4).
- List of receivables (Form 2-5).
- List of other current assets (Form 2-6).
- List of changes in long-term equity investments (Form 2-7).
- List of changes in long-term bond investments (Form 2-8).
- List of changes in fixed assets (Form 2-9).
- List of changes in accumulated depreciation of fixed assets (Form 2-10).
- List of other assets (Form 2-11).
- List of loans and overdrafts from banks and other enterprises in the same industry (Form 2-12).
- List of liabilities from bills and bonds under repurchase agreements (Form 2-13).
- List of payables (Form 2-14).
- List of other current liabilities (Form 2-15).
- List of bonds payable (Form 2-16).
- List of other liabilities (Form 2-17).
- Income statement (Form 3).
- List of profit and loss accounts:
- List of profits and losses from transactions in bills and bonds (Form 4-1).
- List of service charge revenue (Form 4-2).
- List of interest revenue (Form 4-3).
- List of other revenues and gains (Form 4-4).
- List of various provisions (Form 4-5).
- List of interest expenses (Form 4-6).
- List of operating expenses (Form 4-7).
- List of other expenses and losses (Form 4-8).
- Statement of changes in shareholders' equity (Form 5).
- Cash flow statement (Form 6).
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