The basic principles for compiling an annual report for publication are as follows:
- Particulars specified in the annual report shall be up to date, and shall not contain any false information or conceal any information;
- The contents of the annual report shall be detailed and accurate. The language used shall be easy to understand, and the report shall appropriately utilize statistic charts, flow charts or other charts. When necessary, a company may publish a bilingual report, or publish a foreign language version under separate cover.