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Amended Article

Title：

Regulations Governing the Publication of Financial Forecasts of Public Companies  CH

Amended Date： 2013.12.31 
Article Content Chapter Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Article 20     A company that has published its financial forecast shall evaluate from time to time the impact of any changes in particularly sensitive basic assumptions on the results of the financial forecast and on a monthly basis analyze the status of its achievement in terms of operating results and evaluate whether there is any need to update the financial forecast. When key elements and basic assumptions underlying the preparation of the financial forecast have changed, causing the comprehensive income to vary by 20 percent or more and the affected amount is NT$30 million or more and 0.5 percent of the paid-in capital, the company shall duly publicly disclose and file the updated financial forecast.
    If a company experiences any chance event which could not reasonably have been foreseen or planned for at the time of preparation of the financial forecast, such as loss from a major disaster, and the effect of the event on the results of the financial forecast meets the standards requiring the update of the financial forecast as provided in the preceding paragraph, the company shall update the financial forecast in accordance with the prescribed procedure.
     If the shares issued by the company have no par value or a par value other than NT$10 per share, the 0.5 percent of paid-in capital as set out in paragraph 1 herein and Article 25 below shall be replaced by 0.25 percent of equity attributable to the owners of the parent.
Article 26     To public companies whose stock is neither listed on the stock exchange nor traded on the over-the-counter market, these Regulations shall apply from the date they prepare the financial forecasts for the fiscal year of 2015. These companies, however, may voluntarily apply these Regulations from the date they prepare the financial forecasts for the fiscal year of 2013.
    Public companies that do not voluntarily do as specified in the preceding paragraph shall follow the provisions of these Regulations as they stood before the amendments that were issued on 22 August 2012 and enforced from the fiscal year of 2013, with the exception of Article 20, paragraph 3 as amended on 31 December 2013, which shall apply from the date of issuance.
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Article 28     These Regulations shall be enforced from the fiscal year of 2013.
    The amendments to these Regulations shall be enforced from the date of issuance.