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Article 10
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A company publishing a financial forecast under this chapter shall publicly disclose in full the content set out in the preceding article; the publicly disclosed content shall include the following particulars:
- Reason for preparing the financial forecast and the date its preparation was completed.
- Date of approval by the board of directors.
- Period covered by the financial forecast.
- Forecast figures for each of the below-listed items and the actual figures as of the end of the preceding quarter:
- Operating revenue.
- Gross profit.
- Operating expenses.
- Operating income.
- Net profit before tax.
- Comprehensive income.
- Earnings per share.
- Acquisition or disposal of major assets.
- An overall explanation of the significant basic assumptions and the bases upon which estimates are made and an explanation of the consistency of the accounting policies and the financial report.
- It shall be disclosed in prominent lettering that the information therein is predictive and will not necessarily be fully realized in the future, and that reference to the company's significant accounting policy and summary of basic assumptions shall be made for further details.
- If a financial forecast is updated (corrected), the reasons for the updates (corrections) and the effect on the forecast information.
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