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1. The 52 Articles in the main text were established and promulgated in accordance with Tai-Cai-Rong (4) No. 0914000380 Order of the Ministry of Finance dated June 18, 2002; the Regulations were effective from the date of promulgation.
2. Amendments of Article 4 were promulgated in accordance with Jin-Guan-Yin (4) No. 0934000705 Order of the Financial Supervisory Commission of the Executive Yuan dated September 24, 2004.
3. Amendments of Articles 14, 15, 17, 18, 21, 23, 24, 32, 34, 36, 41, 42, 48, and 49 were promulgated in accordance with Jin-Guan-Yin (4) No. 09585003830 Order of the Financial Supervisory Commission of the Executive Yuan dated January 24, 2006.
4. Amendments of Article 4 were promulgated in accordance with Jin-Guan-Yin(4) No. 09540007170 Order of the Financial Supervisory Commission of the Executive Yuan dated September 22, 2006.
5. Amendments of Article 4 were promulgated in accordance with Jin-Guan-Yin-Piao No. 09940003663 Order of the Financial Supervisory Commission of the Executive Yuan dated August 11, 2010.
6. Amendments of Articles 4, 31, and 52 were promulgated in accordance with Jin-Guan-Yin-Piao No. 10440003500 Order of the Financial Supervisory Commission dated July 21, 2015 and shall come into force on July 28, 2015.
7. Amendments of Articles 13 and 17 were promulgated in accordance with Jin-Guan-Yin-Piao No. 10902726381 Order of the Financial Supervisory Commission dated August 27, 2020.
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