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Article 8
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A financial holding company created by means of business transfer or share exchange under the Financial Holding Company Act shall prepare its financial reports subject to the provisions of these Regulations, starting from the business transfer record date or the share exchange record date.
When preparing a financial report for the year of transfer or exchange and the next year, the financial holding company shall make footnote disclosure in the financial report of supplementary information to its pro forma comparative financial statements.
The supplementary information to pro forma comparative financial statements referred to in the preceding paragraph shall include a balance sheet and an income statement. The income statement shall at least include net income, income prior to posting of extraordinary gains and losses, net profit (loss), and earnings per share.
When such pro forma information is provided, figures shall be computed on the assumption that the transfer or exchange in question has taken place.
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