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Regulations Governing the Preparation of Financial Reports by Company-Type Stock Exchanges - Article 16

Regulations Governing the Preparation of Financial Reports by Company-Type Stock Exchanges｜第 16 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

Last Amended: 2018-07-27

Content

A statement of cash flows provides users of financial statements with a basis to assess the ability of the company-type stock exchange to generate cash and cash equivalents and the needs of the company-type stock exchange to utilize those cash flows. Namely, it presents, through inflows and outflows of cash and cash equivalents, a summary report on the operating, investing and financing activities of the company-type stock exchange 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 Company-Type Stock Exchanges

  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 32-1（第 32-1 條）
  • Regulations Governing the Preparation of Financial Reports by Company-Type Stock Exchanges - Article 17（第 17 條）
  • Regulations Governing the Preparation of Financial Reports by Company-Type Stock Exchanges - Article 11（第 11 條）
  • Regulations Governing the Preparation of Financial Reports by Company-Type Stock Exchanges - Article 12（第 12 條）
  • Regulations Governing the Preparation of Financial Reports by Company-Type Stock Exchanges - Article 13（第 13 條）
  • Regulations Governing the Preparation of Financial Reports by Company-Type Stock Exchanges - Article 14（第 14 條）
  • Regulations Governing the Preparation of Financial Reports by Company-Type Stock Exchanges - Article 15（第 15 條）