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Article NO. Content


Regulations Governing Information to be Published in Annual Reports of Public Companies  CH

Amended Date: 2020.01.22 
Article 9     The company overview shall include the following information:
  1. Date of incorporation.
  2. A brief history of the company: This section shall, with respect to the most recent fiscal year as well as the current fiscal year up to the date of publication of the annual report, include information on the following: merger and acquisition activities; strategic investments in affiliated enterprises; corporate reorganization; instances in which a major quantity of shares belonging to directors, supervisors, or shareholders holding greater than a 10 percent stake in the company is transferred or otherwise changes hands; any change in managerial control; any material change in operating methods or type of business; and any other matters of material significance that could affect shareholders' equity. This section shall further explain how the above matters will affect the company. If there is information related to earlier fiscal years that can help provide a significantly clearer understanding of the company's situation, such information may also be included in the annual report.