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Article 4
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The financial report to be publicly disclosed under Article 36, paragraph 1 of the Act shall specify the following items, provided that where otherwise specified by an act or regulation, such other provision shall apply:
- The financial report for each fiscal year shall specify the name of the auditing accountant and his auditing opinion using the following words: "Unqualified Opinion Subsequent to Revision," "Unqualified Opinion," "Qualified Opinion," "Disclaimer of Opinion," or "Adverse Opinion." Any report containing an auditing opinion other than "Unqualified Opinion" shall specify the reasons for such opinion.
- The quarterly financial report shall clearly specify the name of the reviewing accountant, and any special clarifying statement contained in the reviewing report.
- In case the financial report is provided in concise form, such report shall clearly state the following words: "the financial report audited (or reviewed) by the accountant has been placed at the company for the shareholders to inspect, examine and/or copy."
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