Article 7
|
Notes shall be provided with respect to any of the following subsequent events occurring from the balance sheet date to the financial report submission date:
- Change in capital structure;
- Long-term and short-term borrowings in substantial amounts (exclusive of short-term borrowings from banks and other enterprises in the same industry);
- Addition, expansion, construction, lease, obsolescence, lying idle, sale, pledge, or transfer of major assets;
- Major investments in other enterprises;
- Loss caused by major disasters;
- Significant asset deterioration and loan write-offs;
- Progression or conclusion of material litigation;
- Signing, completion, cancellation, or voidance of material contracts;
- Major organizational adjustments and significant reformation of management system;
- Material effects of changes in government acts and regulations;
- Other significant events or measures capable of affecting the financial condition, operating results, or cash flows.
|