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).

A company publishing a financial forecast under this chapter shall publicly disclose in full the content set out in the preceding article; the publicly disclosed content shall include the following particulars:
1.Reason for preparing the financial forecast and the date its preparation was completed.
2.Date of approval by the board of directors.
3.Period covered by the financial forecast.
4.Forecast figures for each of the below-listed items and the actual figures as of the end of the preceding quarter:
A.Operating revenue.
B.Gross profit.
C.Operating expenses.
D.Operating income.
E.Net profit before tax.
F.Comprehensive income.
G.Earnings per share.
H.Acquisition or disposal of major assets.
5.An overall explanation of the significant basic assumptions and the bases upon which estimates are made and an explanation of the consistency of the accounting policies and the financial report.
6.It shall be disclosed in prominent lettering that the information therein is predictive and will not necessarily be fully realized in the future, and that reference to the company's significant accounting policy and summary of basic assumptions shall be made for further details.
7.If a financial forecast is updated (corrected), the reasons for the updates (corrections) and the effect on the forecast information.

A company publishing a financial forecast under this chapter shall constantly evaluate the effects of any changes in sensitive basic assumptions on the results of the financial forecast, and decide accordingly whether it is necessary to update the financial forecast.
A company publishing a financial forecast under this chapter, upon discovering that the financial forecast contains any error that may mislead the judgment of users, shall correct the financial forecast.

When a company publishing a financial forecast under this chapter updates (corrects) the financial forecast, it shall do so in compliance with Article 8 and Article 10.