Regulations Governing the Preparation of Financial Reports by Securities Issuers Article 20
Interim financial reports shall include interim financial reports for each of the following periods:1. Balance sheets as of the end of the current interim period, as of the end of the immediately preceding financial year, and as of the end of the comparable interim periods of the immediately preceding financial year.2. Statements of comprehensive income for the current interim period, for the current financial year to the end of the current interim period, for the comparable interim periods of the immediately preceding financial year, and for the immediately preceding financial year to the end of the comparable interim periods.3. Statement of changes in equity for the current financial year to date, with a statement of changes in equity for the same period of the immediately preceding financial year.4. Statement of cash flows for the current financial year to date, with a statement of cash flows for the same period of the immediately preceding financial year.Interim financial reports shall disclose events or transactions of materiality that have occurred since the date of the end of the reporting period of the immediately preceding financial year; the disclosure shall be made in accordance with IAS 34, and shall include the following information:1. Possible impact that the application of newly issued or revised standards or interpretations will have on the issuer, as required to be disclosed in accordance with IAS 8.2. Qualitative and quantitative disclosure of risks arising from financial instruments, including credit risk, liquidity risk, and market risk, and management of such risks.3. Aged analysis of notes receivable and trade receivables, and changes in loss allowances.4. Foreign-currency-denominated assets and liabilities that have material effect, including the amount of risk exposure, currency, and exchange rate for monetary and non-monetary items denominated in foreign currencies, and the foreign exchange gains or losses on monetary items.5. Sensitivity analysis of exchange rate risk for monetary items denominated in foreign currencies.
中文原文 證券發行人財務報告編製準則（採國際財務報導準則版本）第20條
期中財務報告應包括下列各期間之期中財務報告：
一、本期期中期間結束日、前一年度結束日及前一年度可比較期中期間結束日之資產負債表。
二、本期期中期間、本期年初至本期期中期間結束日、前一年度可比較期中期間及前一年度年初至可比較期中期間結束日之綜合損益表。
三、本期年初至本期期末之權益變動表，及前一年度同期間之權益變動表。
四、本期年初至本期期末之現金流量表，及前一年度同期間之現金流量表。
期中財務報告應揭露自前一年度報導期間結束日後具重大性之事項或交易，除依國際會計準則第三十四號規定辦理外，應揭露下列資訊：
一、依國際會計準則第八號應揭露之新發布及修訂準則及解釋之影響。
二、金融工具所產生之風險及風險管理，包括信用風險、流動性風險及市場風險等之質性及量化揭露資訊。
三、應收票據及應收帳款之帳齡分析及備抵損失變動情形。
四、具重大影響之外幣資產與負債，包括貨幣性及非貨幣性項目之外幣暴險金額、幣別、匯率及貨幣性項目之兌換損益等。
五、外幣貨幣性項目有關匯率風險之敏感度分析。
一、本期期中期間結束日、前一年度結束日及前一年度可比較期中期間結束日之資產負債表。
二、本期期中期間、本期年初至本期期中期間結束日、前一年度可比較期中期間及前一年度年初至可比較期中期間結束日之綜合損益表。
三、本期年初至本期期末之權益變動表，及前一年度同期間之權益變動表。
四、本期年初至本期期末之現金流量表，及前一年度同期間之現金流量表。
期中財務報告應揭露自前一年度報導期間結束日後具重大性之事項或交易，除依國際會計準則第三十四號規定辦理外，應揭露下列資訊：
一、依國際會計準則第八號應揭露之新發布及修訂準則及解釋之影響。
二、金融工具所產生之風險及風險管理，包括信用風險、流動性風險及市場風險等之質性及量化揭露資訊。
三、應收票據及應收帳款之帳齡分析及備抵損失變動情形。
四、具重大影響之外幣資產與負債，包括貨幣性及非貨幣性項目之外幣暴險金額、幣別、匯率及貨幣性項目之兌換損益等。
五、外幣貨幣性項目有關匯率風險之敏感度分析。