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Regulations Governing the Preparation of Financial Reports by Securities Issuers - Article 14

Regulations Governing the Preparation of Financial Reports by Securities Issuers｜第 14 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: 2026-02-06

Content

A statement of cash flows provides the primary users of the financial reports with a basis to assess the ability of the issuer to generate cash and cash equivalents and the needs of the issuer 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 entity 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 Issuers

  • Regulations Governing the Preparation of Financial Reports by Securities Issuers - Article 6（第 6 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Issuers - Article 15（第 15 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Issuers - Article 9（第 9 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Issuers - Article 10（第 10 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Issuers - Article 11（第 11 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Issuers - Article 12（第 12 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Issuers - Article 13（第 13 條）