Chapter II Financial Reports
Section VI Titles of Financial Statements
Article 19
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 5-12).