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Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 19

Regulations Governing the Preparation of Financial Reports by Securities Firms｜第 19 條｜證券暨期貨管理｜Regulation｜In Force

第 二 章/第 四 節｜金融監督管理委員會｜v1.0

Effective Date: 2028-01-01｜Last Amended: 2026-04-28

Content

A statement of cash flows provides the primary users of the financial reports with a basis to assess the ability of the securities firm to generate cash and cash equivalents and the needs of the securities firm to utilize those cash flows. Namely, it presents, through inflows and outflows of cash and cash equivalents, a summary report on the securities firm's operating, investing, and financing activities during the period. The presentation and disclosure of cash flow information shall be made in accordance with IAS 7.

Related Regulations - Regulations Governing the Preparation of Financial Reports by Securities Firms

  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 10（第 10 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 20（第 20 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 14（第 14 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 15（第 15 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 16（第 16 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 17（第 17 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 18（第 18 條）