Regulations Governing the Publication of Financial Forecasts of Public Companies Article 17
The publicly disclosed financial forecast of a public company shall include at least the following items:1.Reason for preparing the financial forecast and the date its preparation was completed.2.The date of approval by the board of directors.3.Where the forecast has been reviewed by a CPA, the kind of opinion provided in the CPA's review report; if the CPA has issued a non-standard review report, the explanation and conclusions shall also be included.4.Financial forecast (including corrected figures and original forecasted figures) and the historical data from the preceding period, including:A.Condensed balance sheet.B.Condensed statement of comprehensive income.5.Statement in prominent lettering that: This information is a forecast and may not be completely achieved; for detailed information, reference should be made to the explanation of the critical accounting policies and the basic assumptions.6.Where a financial forecast is updated (or corrected) or re-prepared, the reason for doing so and the impact 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17條
公開發行公司公開財務預測資訊之公告內容至少應包括下列各項：
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、如有會計師核閱者，其核閱報告之意見類型，若會計師係出具非標準式之核閱報告，尚須包括其說明段及結論段。
四、財務預測（包括修正數及原預測數）及前期歷史性資料，包括：
（一）簡明資產負債表。
（二）簡明綜合損益表。
五、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。
六、財務預測如有更新（正）或重編者，其更新（正）或重編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、如有會計師核閱者，其核閱報告之意見類型，若會計師係出具非標準式之核閱報告，尚須包括其說明段及結論段。
四、財務預測（包括修正數及原預測數）及前期歷史性資料，包括：
（一）簡明資產負債表。
（二）簡明綜合損益表。
五、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。
六、財務預測如有更新（正）或重編者，其更新（正）或重編之原由及對預測資訊之影響。