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

A statement of cash flows provides users of financial statements with a basis to assess the ability of the company-type futures exchange to generate cash and cash equivalents and the needs of the company-type futures 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 futures exchange during the period. The presentation and disclosure of cash flow information shall be made in accordance with IAS 7.