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Article 29
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The section on "financial summary and other important matters" shall include the following items:
- If the company or an affiliated enterprise has encountered any financial difficulties in the most recent 2 fiscal years or during the current fiscal year up to the prospectus publication date, the impact on the company's financial condition shall be set forth.
- If any of the events in Article 185 of the Company Act has occurred within the most recent 2 fiscal years or up to the prospectus publication date, the following items shall be disclosed:
- The cost, payment terms, conditions of payment, and long-range development perspective of accepting transfer (assumption) of business (assets).
- After accepting transfer (assumption) of a portion of the other company's operations and research & development results, the current and future operating plan and the effect on the company's research & development, technology, sales profitability and productivity.
- Subsequent events: During the period after the CPA has issued the audit report for the most recent fiscal year or audit or review report for the most recent period and until the prospectus publication date, if any matter of material significance occurs which is likely to impact the financial condition and financial performance, it shall be properly disclosed and its impact explained.
- Other matters.
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