| Legislative: |
1. Full six articles adopted and issued 14 June 2001 per Order No. (90)- Tai-Tsai-Rong -(I)-90744868 of the Ministry of Finance; effective from the date of promulgation. 2. Article 2 amended and promulgated by Financial Supervisory Commission Order Jin-Kuan-Yin-(I)-10110007960 on December 28, 2012. 3. Amended on November 14, 2018 4. Article 5 amended on 25 November 2025 per Order No. Jin-Kuan-Yin-Kong-Zi-11402738251 of the Financial Supervisory Commission. |