|
Article 13
|
In preparing its financial forecast, a public company shall follow the complete format of its past basic financial statements, expressed in individual amounts; financial statements from the 2 preceding fiscal years and the financial forecast for the current fiscal year shall further be shown side-by-side.
When a public company prepares an updated (or corrected) financial forecast, the financial statements from the preceding 2 fiscal years, the pre-update (or pre-correction) financial forecast, and the post-update (or post-correction) financial forecast shall be shown side-by-side.
When a public company prepares or updates (or corrects) its financial forecast for the current fiscal year, if the financial statement for the preceding year has not yet been completely audited and attested by a certified public accountant (CPA) and self-assessed figures are presented, it shall disclose in prominent lettering that the figures are unaudited.
|