Regulations Governing the Publication of Financial Forecasts of Public Companies Article 14
In addition to the forecasted financial statement, the content presented in a financial forecast shall include the following items:1.Reasons for and date of completion of the preparation of the financial forecast.2.Statement that the enterprise's financial forecast is an estimate and may not be completely achieved.3.Overall explanation of critical accounting policies.4.Overall explanation of significant basic assumptions.5.Quarterly forecast figures for operating revenue, operating costs, gross profit, net profit before tax, and comprehensive income. If the company does not publish the financial forecast for the current year until the period has commenced, the information for each quarter preceding the publication date shall be presented in the actual amounts. If enterprises in a certain industry do not have a "gross profit" account title, "operating profit" shall be substituted.6.The status of actual achievement of the forecasted comprehensive income statement included in the previous financial forecast and a record of any penalties or dispositions imposed, including:A.Comparison of the original forecasted amounts, all past amended amounts, and actually achieved amounts.B.If there is a discrepancy of 20 percent or more in comprehensive income, an analysis of the reason.C.Date the original forecast was disclosed, date of amendment, reason for amendment, and the amount affected.D.The reasons for, and status of improvements in relation to, any corrections to the financial forecast required by the FSC or any demerits imposed by the Taiwan Stock Exchange Corporation or the GreTai Securities Market.7.The status of actual achievement of the financial forecast for the current year up to the end of the quarter preceding the completion of the financial forecast. If the financial statement for the preceding quarter has not yet been completely audited (or reviewed) by a CPA, and self-assessed numbers are presented, it shall be disclosed in prominent lettering that the statement has not been audited (or reviewed).8.Where an updated financial forecast is being prepared, the following additional items shall be included:A.Itemized analysis of the circumstances and reasons behind any changes in the basic assumptions before and after the update.B.Impact on gross profit, operating income, net profit before tax, comprehensive income, and earnings per share.C.Where there is a discrepancy of 20 percent or more in gross profit following the update, an itemized price-quantity analysis shall be prepared for each of its major products and services.9.In preparing a corrected financial forecast, the reason, nature, and influence of the initial error on gross profit, operating income, net profit before tax, and comprehensive income shall be fully explained.The content of the forecasted comprehensive income statement referred to in the preceding paragraph shall contain at the very least operating revenues, operating costs, gross profit, operating expenses, operating income, non-operating revenues and expenditures, net profit before tax, income tax, net profit for the period, other comprehensive income, comprehensive income, and earnings per share.
中文原文 公開發行公司公開財務預測資訊處理準則第14條
財務預測表達之內容除預計財務報表外，尚應包括下列各項目：
一、財務預測編製原因及編製完成日期。
二、企業之財務預測係屬估計，將來未必能完全達成之聲明。
三、重要會計政策之彙總說明。
四、重要基本假設之彙總說明。
五、營業收入、營業成本、營業毛利及稅前淨利、綜合損益各季之預測數，公司如於期中始公開當年度財務預測，公開前各季之資料，應以實際數列示。
特殊行業無營業毛利項目者，以營業利益代之。
六、前一次財務預測所含預計綜合損益表之實際達成情形及受懲處紀錄，包括：
（一）原預測數、歷次修正數與實際數之對照比較。
（二）綜合損益差異達百分之二十以上者，其原因之分析說明。
（三）原預測數發布日期、歷次修正日期、原由及其影響金額。
（四）財務預測經本會處以糾正或經臺灣證券交易所股份有限公司、財團法人中華民國證券櫃檯買賣中心處記缺失之原因及其改善情況。
七、截至財務預測編製完成日前一季止，本年度財務預測之達成情形，前一季之財務報表如未經會計師查核（核閱），以自行結算數字列示，應以明顯字樣揭露未經查核（核閱）。
八、編製更新財務預測者，應再增加下列項目：
（一）逐項分析更新前後基本假設變動之情形及原因。
（二）對營業毛利、營業利益、稅前淨利、綜合損益、每股盈餘之影響。
（三）更新前後營業毛利變動達百分之二十以上者，應按主要產品項目逐項作價量分析。
九、編製更正財務預測者，應說明錯誤之原由、性質及對營業毛利、營業利益與稅前淨利、綜合損益之影響。
前項預計綜合損益表之內容，至少應包括營業收入、營業成本、營業毛利、營業費用、營業利益、營業外收支、稅前淨利、所得稅、本期淨利、其他綜合損益、綜合損益及每股盈餘等項目。
一、財務預測編製原因及編製完成日期。
二、企業之財務預測係屬估計，將來未必能完全達成之聲明。
三、重要會計政策之彙總說明。
四、重要基本假設之彙總說明。
五、營業收入、營業成本、營業毛利及稅前淨利、綜合損益各季之預測數，公司如於期中始公開當年度財務預測，公開前各季之資料，應以實際數列示。
特殊行業無營業毛利項目者，以營業利益代之。
六、前一次財務預測所含預計綜合損益表之實際達成情形及受懲處紀錄，包括：
（一）原預測數、歷次修正數與實際數之對照比較。
（二）綜合損益差異達百分之二十以上者，其原因之分析說明。
（三）原預測數發布日期、歷次修正日期、原由及其影響金額。
（四）財務預測經本會處以糾正或經臺灣證券交易所股份有限公司、財團法人中華民國證券櫃檯買賣中心處記缺失之原因及其改善情況。
七、截至財務預測編製完成日前一季止，本年度財務預測之達成情形，前一季之財務報表如未經會計師查核（核閱），以自行結算數字列示，應以明顯字樣揭露未經查核（核閱）。
八、編製更新財務預測者，應再增加下列項目：
（一）逐項分析更新前後基本假設變動之情形及原因。
（二）對營業毛利、營業利益、稅前淨利、綜合損益、每股盈餘之影響。
（三）更新前後營業毛利變動達百分之二十以上者，應按主要產品項目逐項作價量分析。
九、編製更正財務預測者，應說明錯誤之原由、性質及對營業毛利、營業利益與稅前淨利、綜合損益之影響。
前項預計綜合損益表之內容，至少應包括營業收入、營業成本、營業毛利、營業費用、營業利益、營業外收支、稅前淨利、所得稅、本期淨利、其他綜合損益、綜合損益及每股盈餘等項目。