Field notes

A Taichung year-end calendar for lease disclosures

November 4, 2025

Lease fieldwork compresses poorly. Sampling contracts, chasing landlord confirmations, and tying maturity tables all take calendar time that competes with inventory counts and revenue cutoffs.

For clients based around Taichung Hsien, we recommend locking the lease population by early November for December year-ends. That window leaves room for classification questions before December journal freezes and still allows a disclosure readiness check in the first weeks of January.

If your statutory auditor already schedules lease walkthroughs, share that date with us early. Coordinated sampling reduces duplicate requests to operations and property managers who otherwise answer the same questions twice.

Interim reporters can reuse much of this cadence on a compressed scale: freeze the population two weeks before the interim date, run a lighter sample, and park full remeasurement questions for the annual engagement unless modifications are material.