Regulations Governing Receivership of Banking Institutions Article 8
The annual report of the banking institution under receivership shall document the following:1. Introduction of the banking institution;2. General status of the operation; and3. Material financial and business informationFinancial statements that the receiver shall compile for the banking institution under receivership shall include the balance sheet, income statement, cash flow statement, and statement of changes in shareholders’ (members’) equity.
中文原文 金融機構接管辦法第8條
受接管金融機構年報內容應記載事項如下：
一、金融機構簡介。
二、營運概況。
三、重要財務業務概況。
接管人就受接管金融機構應編製之財務報表係指資產負債表、損益表、現金流量表及股東（社員）權益變動表。
一、金融機構簡介。
二、營運概況。
三、重要財務業務概況。
接管人就受接管金融機構應編製之財務報表係指資產負債表、損益表、現金流量表及股東（社員）權益變動表。