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Article 25
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When a company that has published a financial forecast publicly discloses and files its annual financial report, if the discrepancy between the actual and forecasted figures for comprehensive income or in the achievement of the forecasted comprehensive income statement published under Article 24 is 20 percent or greater and the sum involved amounts to NT$30 million and 0.5 percent of the paid-in capital, the company shall publicly disclose and file the amount and the reasons and, if the financial forecast was reviewed by a CPA, shall obtain an opinion from a CPA as to the reasonableness of the content of the explanation, both of which shall be published together with the annual financial report and reported to the FSC. The abovementioned explanatory materials shall be incorporated as a part of the business report submitted to the shareholders meeting.
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