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Regulations Governing the Preparation of Financial Reports by Futures Clearing Houses - Article 16

Regulations Governing the Preparation of Financial Reports by Futures Clearing Houses｜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 futures clearing house to generate cash and cash equivalents and the needs of the futures clearing house 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 futures clearing house 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 Futures Clearing Houses

• Regulations Governing the Preparation of Financial Reports by Company-Type Futures Exchanges - Article 17（第 17 條）
• Regulations Governing the Preparation of Financial Reports by Futures Clearing Houses - Article 17（第 17 條）
• Regulations Governing the Preparation of Financial Reports by Futures Clearing Houses - Article 11（第 11 條）
• Regulations Governing the Preparation of Financial Reports by Futures Clearing Houses - Article 12（第 12 條）
• Regulations Governing the Preparation of Financial Reports by Futures Clearing Houses - Article 13（第 13 條）
• Regulations Governing the Preparation of Financial Reports by Futures Clearing Houses - Article 14（第 14 條）
• Regulations Governing the Preparation of Financial Reports by Futures Clearing Houses - Article 15（第 15 條）