Chapter II Financial Reports
Section VI Titles of Financial Statements
Article 21
Titles and forms of financial statements are as follows:
1.Balance sheet (Forms 1 and 1-1).
2.Statement of comprehensive income (Forms 2 and 2-1).
3.Statement of changes in equity (Form 3).
4.Statement of cash flows (Form 4).
5.Schedules to the financial reports (Forms 5-1 to 5-10).