The Decisions mainly revise provisions on the validity period of financial statements cited in prospectuses. In special circumstances, an issuer may apply for an appropriate extension for the validity period of financial statements, but such extension shall in no case exceed three months, replacing the original extension of up to one month. The Guidelines strengthen the disclosure requirements for review information after the audit deadline and forecast performance information for the next reporting period. The Guidelines make it clear that where the period between the audit deadline of financial statements and the signing date of the prospectus exceeds one month, the issuer shall disclose in the important notes of the prospectus the main business operations after the audit deadline.