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Article NO. Content

Title:

Regulations Governing the Preparation of Financial Reports by Publicly Held Bills Finance Companies  CH

Announced Date: 2024.01.16 (Articles 12 amended,English version coming soon)
Current English version amended on 2003.06.02 
Article 7     Notes shall be provided with respect to any of the following subsequent events occurring from the balance sheet date to the financial report submission date:
  1. Change in capital structure;
  2. Long-term and short-term borrowings in substantial amounts (exclusive of short-term borrowings from banks and other enterprises in the same industry);
  3. Addition, expansion, construction, lease, obsolescence, lying idle, sale, pledge, or transfer of major assets;
  4. Major investments in other enterprises;
  5. Loss caused by major disasters;
  6. Significant asset deterioration and loan write-offs;
  7. Progression or conclusion of material litigation;
  8. Signing, completion, cancellation, or voidance of material contracts;
  9. Major organizational adjustments and significant reformation of management system;
  10. Material effects of changes in government acts and regulations;
  11. Other significant events or measures capable of affecting the financial condition, operating results, or cash flows.