Regulations Governing the Publication of Financial Forecasts of Public Companies Article 9

A public company preparing a financial forecast shall provide forecast information including operating revenue, gross profit, operating expenses, operating income, net profit before tax, comprehensive income, earnings per share, and acquisition or disposal of major assets and an explanation of the consistency of the accounting policies and the financial report; monetary amounts of individual items may be presented as single numbers or as interval estimations, and an explanation must be given of the basic assumptions and the relevant bases upon which the estimations are made.A public company updating (correcting) a financial forecast, in addition to disclosing the information required under the preceding paragraph, shall also disclose the reasons for any updates (corrections) and the effect on the forecast information.When a public company voluntarily decides to publish financial forecast information at a certain point in time, the forecast shall cover a period of at least one quarter, but it is permissible to publish financial forecast information for a period of more than one quarter presented in quarterly units.If a public company does not publish its financial forecast until mid-period, it shall also present the figures reviewed (or audited) by a CPA or the self-assessed (unaudited) figures as of the end of the preceding quarter. If the self-assessed figures are presented, it shall be disclosed in prominent lettering that the figures have not been audited (or reviewed).