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Article 22
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When a company that has disclosed a financial forecast discovers a need to re-prepare or to update (or correct) the financial forecast, it shall publicly disclose and file, within 2 days counting inclusively from the date of discovery, the completion date of the original financial forecast, the date of the CPA review if a CPA review was done, the circumstances of the change in basic assumptions or the error that has rendered the originally disclosed information unsuitable for use, and the monetary amounts of its effect on each major account in the forecasted comprehensive income statement, and further publicly disclose and file a re-prepared or updated (or corrected) financial report, reviewed by a CPA, within 10 days counting inclusively from the date of discovery. If the financial forecast had been reviewed by a CPA before it was re-prepared or updated (corrected), the re-prepared or updated (corrected) financial forecast shall also be reviewed by a CPA.
Where a company that has published a financial forecast does not meet the standards requiring updating but nevertheless elects to update its financial forecast, in addition to complying with the preceding paragraph, it shall also publicly disclose and file the reasons for deciding to carry out the non-mandated update.
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