Regulations Governing the Preparation of Financial Reports by Securities Issuers - Chapter - Laws & Regulations Database of The Republic of China (Taiwan)

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Chapter

Title：	Regulations Governing the Preparation of Financial Reports by Securities Issuers CH
Category：	Financial Supervisory Commission（金融監督管理委員會）

Chapter I General Principles § 1

Chapter II Financial Reports § 9

Section I Balance Sheet § 9

Section II Statement of Comprehensive Income § 12

Section III Statement of Changes in Equity § 13

Section IV Statement of Cash Flows § 14

Section V Notes § 15

Section VI Titles of Financial Statements § 19

Chapter III Interim Financial Reports § 20

Chapter IV Parent Company Only Financial Reports § 21

Chapter V Consolidated Financial Statements and Business Combinations § 24

Chapter VI First-time Adoption § 25

Chapter VII Joint Arrangements § 28

Chapter VIII Supplementary Provisions § 29