Chapter I General Principles ﹝§1﹞
Chapter II Financial Reports ﹝§14﹞
Section I Balance Sheet ﹝§14﹞
Section II Statement of Comprehensive Income ﹝§17﹞
Section III Statement of Changes in Equity ﹝§18﹞
Section IV Statement of Cash Flows ﹝§19﹞
Section V Notes ﹝§20﹞
Chapter III Interim Financial Reports ﹝§24﹞
Chapter IV Parent Company Only Financial Reports ﹝§25﹞
Chapter V Consolidated Financial Statements Covering Affiliated Enterprises ﹝§33﹞
Chapter VI First-time Adoption ﹝§34﹞
Chapter VII Joint Arrangements ﹝§37﹞
Chapter VIII Supplementary Provisions ﹝§38﹞