Regulations Governing the Publication of Financial Forecasts of Public Companies Article 4
The financial forecast shall be submitted to the board of directors for approval after it has been fully prepared, provided that if it cannot be submitted to the board of directors for approval in time because of any circumstance under Article 6, it may be submitted for retroactive recognition at the following board of directors meeting.
中文原文 公開發行公司公開財務預測資訊處理準則第4條
財務預測編製完成後，應提報董事會通過。
但因有第六條情事未及提報董事會通過者，得補提最近一次董事會追認。
但因有第六條情事未及提報董事會通過者，得補提最近一次董事會追認。