Chapter VIII Financial Forecasts |
| Article 18 | Financial forecasts shall be prepared and presented in accordance with relevant acts and regulations and Statement of Financial Accounting Standards No. 16.
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| Article 19 | Financial forecasts shall be prepared in good faith for the anticipated results of the business plan based on proper basic assumptions and accounting principles.
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| Article 20 | If financial forecasts are likely to be misleading due to errors, or if changes in basic assumptions cause significant impact on financial forecasts, a Bank shall make correction or renewal within a prescribed time limit and make a public announcement and file a report with the competent authority accordingly.
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