• Font Size:
  • S
  • M
  • L
友善列印
WORD

Article NO. Content

Title:

Regulations Governing the Publication of Financial Forecasts of Public Companies  CH

Amended Date: 2013.12.31 
Article 23     A company that has published its financial forecast shall make a quarterly comparison of the actual and forecasted figures for comprehensive income; if up to the current quarter the discrepancy is 20 percent or greater, the company shall, when filing the financial report for the current quarter, re-evaluate the appropriateness of its basic assumptions in terms of the actual status of achievement of the financial forecast and examine whether the response measures for the remaining months are specifically feasible, provide an explanation of its basis for not updating the financial forecast, and, if the financial forecast was reviewed by a CPA, also shall have a CPA issue an opinion as to the reasonableness of the basis for non-revision, and publicly disclose and file the explanation and opinion to the FSC along with the financial report.