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中華民國證券交易法，第30條，第1款，「公司募集、發行有價證券，於申請審核時，除依公司法所規定記載事項外，應另行加具公開說明書」。
中華民國證券交易法，第36條，第2款，「已依本法發行有價證券之公司，應於每營業年度終了後向主管機申報，經會計師查核簽證、董事會通過及監察人承認之年度財務報告」。
公開發行公司公開財務預測資訊處理準則，第6條，「公開發行公司應審慎合理規劃全年度之現金及資本預算，作為編製財務預測之基礎。於財務預測編製時可合理規劃之事項，如現金增資、發行公司債、舉借長期債務或購置及處分重大資產等，其於財務預測發布後之增刪或修正，致影響金額達本要點第十八點所定之更新標準時，視為基本假設發生錯誤處理，但已於申報最近期財務報告時適時更新財務預測者，不在此限」。
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