Regulations Governing Information to be Published in Annual Reports of Public Companies Article 8
The report to the shareholders shall include the operating results for the previous fiscal year, a summary of the business plan for the current fiscal year, the company's future development strategy, and the effect of external competition, the legal environment, and the overall business environment.In the description of operating results for the previous fiscal year, the annual report shall: review the implementation of the business plan; review budget implementation; provide an analysis of receipts, expenditures, and profitability; and examine research and development work.The summary of the business plan for the current fiscal year shall explain the business policy, furnish a sales volume forecast and the basis thereof, and provide other important production and sales policies for the same fiscal year.
中文原文 公開發行公司年報應行記載事項準則第8條
致股東報告書應包含前一年度營業結果、本年度營業計畫概要、未來公司發展策略、受到外部競爭環境、法規環境及總體經營環境之影響。
前一年度營業結果應就上年度營業計畫實施成果、預算執行情形、財務收支及獲利能力分析、研究發展狀況等予以檢討,作成說明。
本年度營業計畫概要應說明公司當年度之經營方針、預期銷售數量及其依據及重要之產銷政策。
前一年度營業結果應就上年度營業計畫實施成果、預算執行情形、財務收支及獲利能力分析、研究發展狀況等予以檢討,作成說明。
本年度營業計畫概要應說明公司當年度之經營方針、預期銷售數量及其依據及重要之產銷政策。