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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:<br/>1. Change in capital structure.<br/>2. Large long-term or short-term borrowings.<br/>3. The addition, expansion, construction, lease, obsolescence, idling, sale, pledge, transfer, or long-term renting of major assets.<br/>4. Principal investments in other enterprises.<br/>5. Losses due to material disasters.<br/>6. Material litigation pending or concluded.<br/>7. The signing, completion, voidance, or lapse of material contracts.<br/>8. Material organizational adjustments and material management reforms.<br/>9. Material effects of changes in government laws and regulations.<br/>10. Other material events or measures capable of affecting future financial position, financial performance, and cash flows.
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