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Article 21
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Financial reports shall include explanatory notes on the following subsequent events that occur between the balance sheet date and the date when the financial reports are authorized for issue:
- Change in capital structure.
- Large long-term or short-term borrowings.
- The addition, expansion, construction, lease, obsolescence, idling, sale, pledge, transfer, or long-term renting of major assets.
- Principal investments in other enterprises.
- Losses due to material disasters.
- Material litigation pending or concluded.
- The signing, completion, voidance, or lapse of material contracts.
- Material organizational adjustments and material management reforms.
- Material effects of changes in government laws and regulations.
- Other material events or measures capable of affecting future financial position, financial performance, and cash flows.
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