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Title:

Regulations Governing the Preparation of Financial Reports by Public Banks  CH

Announced Date: 2024.01.16 (Articles 12 amended,English version coming soon)
Current English version amended on 2003.06.02 
   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.
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.
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.