|
Article 24
|
Within 1 month from the close of the fiscal year, a public company that has published a financial forecast shall publicly disclose and file the status of achievement of the forecasted comprehensive income statement (including the original financial forecast and all subsequent corrections) and the reason for any discrepancy.
When a company publicly discloses and files the achievement status under the preceding paragraph, if the financial report has not been audited by a CPA, it shall disclose in prominent lettering that the report has not been audited by a CPA; also, if there is any other material uncertainty that may affect the achievement status, each such item shall be listed along with the reasons for and impact of potential discrepancies.
|