1. Full 17 articles were adopted and promulgated on January 8, 2002 per Order No. (91)-Tai-Tsai-Rong-(IV)-0904000394 of the Ministry of Finance.
2. Amendments to Article 9 and 17 were issued on November 20, 2009 per Order No. Jin-Guan-Fa-Zi 09800716240 of the Financial Supervisory Commission, Executive Yuan; for enforcement of Subparagraph 2, Paragraph 1 of Article 9 from November 23, 2009.
3. Article 9 was amended and issued on February 4, 2010 per Jin-Guan-Fa-Zi- 09900542800 of the Financial Supervisory Commission, Executive Yuan.