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Article 5
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The content of a financial report shall fairly present the financial position, operating results, and cash flows of the financial holding company without misleading an interested party in making judgments and decisions.
If a financial report violates these Regulations or any other applicable requirement and the FSC discovers the problem upon audit and notifies the violator to make adjustment, the financial holding company shall make an adjustment to correct the situation. If the adjusted amount attains the standard set by the FSC, a corrected financial report shall be publicly announced. When making public announcement, the issuer shall indicate the reasons, items, and amount of adjustment as notified by the FSC.
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