Regulations Governing the Publication of Financial Forecasts of Public Companies Article 2
A public company shall prepare its financial forecasts in accordance with the provisions of these Regulations.The term "financial forecasts" in the preceding paragraph means consolidated financial forecasts, provided that when a public company has no subsidiaries, it shall prepare individual financial forecasts.
中文原文 公開發行公司公開財務預測資訊處理準則第2條
公開發行公司編製財務預測，應依本準則規定辦理。
前項所稱之財務預測為合併財務預測。
但公開發行公司無子公司者，應編製個別財務預測。
前項所稱之財務預測為合併財務預測。
但公開發行公司無子公司者，應編製個別財務預測。