Regulations Governing the Publication of Financial Forecasts of Public Companies Article 18
A company that has published its financial forecast for the current year shall, at the time it publishes its first quarter, second quarter, third quarter, and annual financial reports, also publish the date of preparation of the original forecasted comprehensive income statement and of any subsequent amendments thereto, as well as the annual achievement rate against the annual forecast figures for the forecasted fiscal year and the quarterly achievement rate against the forecast figures for the forecasted quarter, up to the financial report for the current period.
中文原文 公開發行公司公開財務預測資訊處理準則第18條
已公開本年度財務預測之公司，於公告第一季、第二季、第三季及年度財務報告時，應一併公告預計綜合損益表原編製日期、歷次修正日期及截至該期財務報告止，與財務預測年度預測數相較之年度達成率及與截至當季預測數相較之季達成率。