Section IV Financial Summary |
| Article 12 | The section on "financial reports" shall include the following items:
- The annual financial reports and CPA audit reports for the 2 fiscal years preceding the time when the company applies to issue the security tokens.
- The company's annual parent company only financial reports for the most recent 2 fiscal years, audited and attested by a CPA, but not including the statements of major accounting items.
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| Article 13 | The section on subsequent events and other significant events shall include the following:
- Subsequent events: during the period from the time the CPA has issued the audit report for the most recent fiscal year until the printing date of the prospectus, if any matter of material significance occurs which is likely to impact financial condition or financial performance, it shall be properly disclosed and its impact explained.
- Other matters.
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