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Article 17
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The publicly disclosed financial forecast of a public company shall include at least the following items:
- Reason for preparing the financial forecast and the date its preparation was completed.
- The date of approval by the board of directors.
- Where the forecast has been reviewed by a CPA, the kind of opinion provided in the CPA's review report; if the CPA has issued a non-standard review report, the explanation and conclusions shall also be included.
- Financial forecast (including corrected figures and original forecasted figures) and the historical data from the preceding period, including:
- Condensed balance sheet.
- Condensed statement of comprehensive income.
- Statement in prominent lettering that: This information is a forecast and may not be completely achieved; for detailed information, reference should be made to the explanation of the critical accounting policies and the basic assumptions.
- Where a financial forecast is updated (or corrected) or re-prepared, the reason for doing so and the impact on the forecast information.
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