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Article 15
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The summary of significant basic assumptions disclosed in a financial forecast shall fully disclose the following items:
- For significant basic assumptions that are very sensitive to the forecast results or are have a high likelihood of deviation, such as exchange rates, interest rates, and costs of primary raw materials, an explanation shall be given of the bases on which the projections are made, and an analysis of the degrees of sensitivity.
- The sources of information and relevant percentage figures on which the basic assumptions, such as the sales volumes, sales prices, and costs of the company's major goods (services), are based (such as future market supply and demand, growth, and market share).
- For forecasted investment gain or loss to be recognized under investments accounted for using the equity method, the name of the invested companies, shareholding percentage, forecasted recognized amount of investment gain or loss, and basis for recognition of the above-said investment gain or loss. Where the recognized amount of the investment gain or loss reaches 20 percent of the forecasted comprehensive income and the amount involved is NT$10 million or more, the company shall disclose whether the invested company prepared its financial forecast in accordance with these Regulations.
- Where the forecasted profit/loss from disposal of long-term investments or real property reaches 20 percent of the forecasted pre-tax profit/loss, and the amount involved is NT$10 million or more, the company shall disclose the location and book value of the investment item or real property planned for disposal, the basis on which the disposal price was determined, the status of signing of the agreement or formalizing of the purchase, and specific evidence that the income can be recognized in the current year.
- A company that plans to carry out an issuance of shares for capital increase, a corporate bond issue, or a private placement of securities shall disclose the key content of the plan such as the source of funds, plan items, preliminary timetable, and anticipated potential benefit, and the effect on relevant items in the financial statement.
- Any assumptions of material differences between the forecasted situation and the current situation.
- Matters of material significance for the forecasted information and the explanation thereof.
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