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[Baolong] Correction of Baolong International Corporation's Q2 115 Individual Financial Report IFRS iXBRL Filing Information - Auditor's Report Type Updated from Unmodified Conclusion to Unmodified Conclusion (Emphasis of Matter or Other Matter)

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Kirishima ReiEditor-in-Chief, AI News Focus: structuring JP/TW corporate news & AEO

Published Aug 7, 2026 9:00 AM ・ Updated Aug 8, 2026 5:24 PM ・ 2 min read ・ Source: PR Times

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⚡ Key Points

Baolong International Corporation has corrected its Q2 115 individual financial report IFRS iXBRL filing information, revising the auditor's report type from 'Unmodified Conclusion' to 'Unmodified Conclusion (Emphasis of Matter or Other Matter)' due to an incorrect selection during submission.
This is a technical correction with no impact on financial figures.

Baolong International Corporation has corrected its Q2 115 individual financial report IFRS iXBRL filing information, revising the auditor's report type from 'Unmodified Conclusion' to 'Unmodified Conclusion (Emphasis of Matter or Other Matter)' due to an incorrect selection during submission. This is a technical correction with no impact on financial figures.

PRIMARY SOURCE Original source: https://mops.twse.com.tw/material/twse-1906-2026-08-07-a860d6b0 Distributor: PR Times
Published: Aug 7, 2026

1. Date of Event: 115/08/07 2. Company Name: Baolong International Corporation 3. Relationship with Company (Enter 'Company' or 'Subsidiary'): Company 4. Cross-shareholding Ratio: Not applicable 5. Reason for Occurrence: Q2 115 individual financial report IFRS iXBRL filing information - Incorrect selection of auditor's review or audit report type 6. Item/Report Name Being Corrected: Q2 115 individual financial report IFRS iXBRL filing information 7. Information Before Correction / Content / Page: Auditor's review or audit report type - Unmodified Conclusion 8. Information After Correction / Content / Page: Auditor's review or audit report type - Unmodified Conclusion (Emphasis of Matter or Other Matter) 9. Response Measures: Re-upload to Public Information Observation Station after issuing major information announcement 10. Other Matters to Be Disclosed: None

FACT BOX

Source: PR Times
Category: News
Dates in source: 115/08/07

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Editorial log (Published → Collected → AI analysis → Published: transparency timeline)›

Announced　Aug 7, 2026 9:00 AM — Distributor PR Times
Collected　Aug 8, 2026 5:00 PM
AI structured & analyzed　Aug 8, 2026 5:24 PM
Desk-reviewed & published　Aug 7, 2026 9:00 AM

FAQ

Why must the auditor report type be corrected?

Accurate classification affects investor decisions; correcting errors fulfills legal and ethical disclosure obligations.

What is an 'unmodified opinion with emphasis of matter'?

An auditor confirms financial statements are fair but highlights specific risks or events for user attention.

Will this correction affect the stock price?

Minimal short-term impact if no material changes, but repeated errors may harm investor trust.

Cite this article — HOW TO CITE

Washin AI News Desk“[Baolong] Correction of Baolong International Corporation's Q2 115 Individual Financial Report IFRS iXBRL Filing Information - Auditor's Report Type Updated from Unmodified Conclusion to Unmodified Conclusion (Emphasis of Matter or Other Matter)”AI News by Washin Village（和心村）, Aug 7, 2026. https://aeo.idaeo.ai/ai/%E5%AF%B6%E9%9A%86/en/news/2026-08-07-%E5%AF%B6%E9%9A%86-%E6%9B%B4%E6%AD%A3%E6%9C%AC%E5%85%AC%E5%8F%B8115%E5%B9%B4%E7%AC%AC%E4%BA%8C%E5%AD%A3%E5%80%8B%E5%88%A5%E8%B2%A1%E5%8B%99%E5%A0%B1%E5%91%8Aifrs-ixbrl%E7%94%B3%E5%A0%B1%E8%B3%87%E8%A8%8A-%E6%9C%83%E8%A8%88%E5%B8%AB%E6%9F%A5

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