Regulations Governing the Publication of Financial Forecasts of Public Companies Article 10
A company publishing a financial forecast under this chapter shall publicly disclose in full the content set out in the preceding article; the publicly disclosed content shall include the following particulars:1.Reason for preparing the financial forecast and the date its preparation was completed.2.Date of approval by the board of directors.3.Period covered by the financial forecast.4.Forecast figures for each of the below-listed items and the actual figures as of the end of the preceding quarter:A.Operating revenue.B.Gross profit.C.Operating expenses.D.Operating income.E.Net profit before tax.F.Comprehensive income.G.Earnings per share.H.Acquisition or disposal of major assets.5.An overall explanation of the significant basic assumptions and the bases upon which estimates are made and an explanation of the consistency of the accounting policies and the financial report.6.It shall be disclosed in prominent lettering that the information therein is predictive and will not necessarily be fully realized in the future, and that reference to the company's significant accounting policy and summary of basic assumptions shall be made for further details.7.If a financial forecast is updated (corrected), the reasons for the updates (corrections) and the effect on the forecast information.
中文原文 公開發行公司公開財務預測資訊處理準則第10條
依本章規定公開財務預測者，應將前條規定之內容完整公告，其公告內容應包括下列各項：
一、財務預測編製原因及編製完成日期。
二、董事會通過日期。
三、財務預測涵蓋之期間。
四、下列各項目之預測數及截至前一季止之實際數：
（一）營業收入。
（二）營業毛利。
（三）營業費用。
（四）營業利益。
（五）稅前淨利。
（六）綜合損益。
（七）每股盈餘。
（八）取得或處分重大資產。
五、重要基本假設及估計基礎之彙總說明及會計政策與財務報告一致性之說明。
六、以明顯字體之字樣標明本資料係屬預測性質，將來未必能完全達成，詳細內容應再參閱重要會計政策及基本假設彙總。
七、財務預測如為更新（正）者，其更新（正）之原由及對預測資訊之影響。
一、財務預測編製原因及編製完成日期。
二、董事會通過日期。
三、財務預測涵蓋之期間。
四、下列各項目之預測數及截至前一季止之實際數：
（一）營業收入。
（二）營業毛利。
（三）營業費用。
（四）營業利益。
（五）稅前淨利。
（六）綜合損益。
（七）每股盈餘。
（八）取得或處分重大資產。
五、重要基本假設及估計基礎之彙總說明及會計政策與財務報告一致性之說明。
六、以明顯字體之字樣標明本資料係屬預測性質，將來未必能完全達成，詳細內容應再參閱重要會計政策及基本假設彙總。
七、財務預測如為更新（正）者，其更新（正）之原由及對預測資訊之影響。