To public companies whose stock is neither listed on the stock exchange nor traded on the over-the-counter market, these Regulations shall apply from the date they prepare the financial forecasts for the fiscal year of 2015. These companies, however, may voluntarily apply these Regulations from the date they prepare the financial forecasts for the fiscal year of 2013.
Public companies that do not voluntarily do as specified in the preceding paragraph shall follow the provisions of these Regulations as they stood before the amendments that were issued on 22 August 2012 and enforced from the fiscal year of 2013, with the exception of Article 20, paragraph 3 as amended on 31 December 2013, which shall apply from the date of issuance.

A copy of the public disclosure and filing of the financial forecast shall simultaneously be copied to the Securities and Futures Institute, ROC, where it shall be available for public inspection. If the company's stock is listed and traded on the stock exchange, it shall also be copied to the Taiwan Stock Exchange Corporation; if it is traded on over-the-counter markets, it shall also be copied to the GreTai Securities Market.

These Regulations shall be enforced from the fiscal year of 2013.
The amendments to these Regulations shall be enforced from the date of issuance.