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 major disasters.
- Major litigation pending or concluded.
- The signing, completion, voidance, or lapse of major contracts.
- Major organizational adjustments and significant management reforms.
- Material effects of changes in government laws and regulations.
- Other major events or measures capable of affecting future financial position, financial performance, and cash flows.