Regulations Governing the Publication of Financial Forecasts of Public Companies Article 15
The summary of significant basic assumptions disclosed in a financial forecast shall fully disclose the following items:1.For significant basic assumptions that are very sensitive to the forecast results or are have a high likelihood of deviation, such as exchange rates, interest rates, and costs of primary raw materials, an explanation shall be given of the bases on which the projections are made, and an analysis of the degrees of sensitivity.2.The sources of information and relevant percentage figures on which the basic assumptions, such as the sales volumes, sales prices, and costs of the company's major goods (services), are based (such as future market supply and demand, growth, and market share).3.For forecasted investment gain or loss to be recognized under investments accounted for using the equity method, the name of the invested companies, shareholding percentage, forecasted recognized amount of investment gain or loss, and basis for recognition of the above-said investment gain or loss. Where the recognized amount of the investment gain or loss reaches 20 percent of the forecasted comprehensive income and the amount involved is NT$10 million or more, the company shall disclose whether the invested company prepared its financial forecast in accordance with these Regulations.4.Where the forecasted profit/loss from disposal of long-term investments or real property reaches 20 percent of the forecasted pre-tax profit/loss, and the amount involved is NT$10 million or more, the company shall disclose the location and book value of the investment item or real property planned for disposal, the basis on which the disposal price was determined, the status of signing of the agreement or formalizing of the purchase, and specific evidence that the income can be recognized in the current year.5.A company that plans to carry out an issuance of shares for capital increase, a corporate bond issue, or a private placement of securities shall disclose the key content of the plan such as the source of funds, plan items, preliminary timetable, and anticipated potential benefit, and the effect on relevant items in the financial statement.6.Any assumptions of material differences between the forecasted situation and the current situation.7.Matters of material significance for the forecasted information and the explanation thereof.
中文原文 公開發行公司公開財務預測資訊處理準則第15條
財務預測所揭露之重要基本假設彙總說明，應充分揭露下列事項：
一、對預測結果相當敏感或產生差異可能性很高之重要基本假設如匯率、利率、主要原料成本等，應說明預估依據，及其敏感度分析。
二、公司各主要商品（服務）之銷售量、售價及成本等基本假設，所依據資料之來源及相關比例數字（如市場未來供需狀況、成長性及市場佔有率等）。
三、採用權益法之投資預估認列之投資損益，其被投資公司名稱、持股比例、預估認列之投資損益金額及認列上開投資損益之依據。
所認列各投資損益之金額達預估綜合損益之百分之二十且其影響金額達新臺幣一千萬元以上者，應揭露被投資公司是否依據本準則編製財務預測。
四、預估處分關聯企業及子公司或不動產損益達預估綜合損益之百分之二十且其影響金額達新臺幣一千萬元以上者，應揭露預計處分標的或不動產之座落、帳面成本、處分價格之決定依據、簽約或申購情形及可於本年度認列收益之具體證據等資訊。
五、預估辦理現金增資、發行公司債或私募有價證券者，應揭露計畫之重要內容，如資金來源、計畫項目、預定進度及預計可能產生效益等，暨對財務報表有關項目之影響。
六、預期情況與現存情況有重大不同之假設。
七、對預期資訊及其解釋具有重要性之事項。
一、對預測結果相當敏感或產生差異可能性很高之重要基本假設如匯率、利率、主要原料成本等，應說明預估依據，及其敏感度分析。
二、公司各主要商品（服務）之銷售量、售價及成本等基本假設，所依據資料之來源及相關比例數字（如市場未來供需狀況、成長性及市場佔有率等）。
三、採用權益法之投資預估認列之投資損益，其被投資公司名稱、持股比例、預估認列之投資損益金額及認列上開投資損益之依據。
所認列各投資損益之金額達預估綜合損益之百分之二十且其影響金額達新臺幣一千萬元以上者，應揭露被投資公司是否依據本準則編製財務預測。
四、預估處分關聯企業及子公司或不動產損益達預估綜合損益之百分之二十且其影響金額達新臺幣一千萬元以上者，應揭露預計處分標的或不動產之座落、帳面成本、處分價格之決定依據、簽約或申購情形及可於本年度認列收益之具體證據等資訊。
五、預估辦理現金增資、發行公司債或私募有價證券者，應揭露計畫之重要內容，如資金來源、計畫項目、預定進度及預計可能產生效益等，暨對財務報表有關項目之影響。
六、預期情況與現存情況有重大不同之假設。
七、對預期資訊及其解釋具有重要性之事項。