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Legislative History

Title： Regulations Governing the Preparation of Financial Reports by Company-Type Stock Exchanges CH
Announced Date： 1991-05-07
Amended Date： 2018-07-27
Category： Financial Supervisory Commission（金融監督管理委員會）
1. Full text of 18 articles adopted and issued per 7 May 1991 Order No. (80)-Taiwan-Finance-Securities-(III)-00862 of the Securities and Exchange Commission, Ministry of Finance
2. Full text of 22 articles amended and issued per 27 December 2005 Order No. Financial-Supervisory-Securities-III-0940006117 of the Financial Supervisory Commission, Executive Yuan; for implementation from 1 January 2006
3. Articles 8 to 12, 19, and 22 amended and issued per 12 March 2007 Order No. Financial-Supervisory-Securities-III-0960009536 of the Financial Supervisory Commission, Executive Yuan; form for Article 19, paragraph 1, subparagraph 5 to be implemented from 1 January 2008, other articles for implementation from 1 January 2007
4. Full text of 27 articles amended and issued per 15 August 2011 Order No. Financial-Supervisory-Securities-Trading-1000038067 of the Financial Supervisory Commission, Executive Yuan; for enforcement from 1 January 2013
5. Articles 11 to 14, 23, and 24 amended and issued, and Article 26-1 added, per 30 December 2011 Order No. Financial-Supervisory-Securities-Trading-1000062537 of the Financial Supervisory Commission, Executive Yuan; for enforcement from 1 January 2013
6. Full text of 30 articles amended and issued per 15 September 2014 Order No. Financial-Supervisory-Securities-Futures-1030035294 of the Financial Supervisory Commission; for enforcement from the date of issuance, with the exception of Articles 3, 6, 10 to 15, 17, 19, 21 to 23, 25, 27, and 29 and Article 9, paragraph 1, which will come into force from the beginning of financial year 2015
7. Articles 11, 14, 17, 20 and 30, and Forms 1 and 1-1 of Article 21 amended per 10 February 2017 Order No. Financial-Supervisory-Securities-Futures-1060002200 of the Financial Supervisory Commission; for enforcement from the fiscal year 2017
8. Articles 11 to 14, 17, 25 and 28 to 30, and Forms 1,1-1, 2, 2-1, 3, 4, 5-1, 5-3, and 5-8 of Article 21 amended per 8 November 2017 Order No. Financial-Supervisory-Securities-Futures-1060039727 of the Financial Supervisory Commission; for enforcement from financial year 2018
9. Articles 11, 12, 17, 22, 25, 30, and Forms 1, 1-1, and 5-2 of Article 21 amended and issued; Forms 6-23 to 6-25 and 7-15 of Article 25 added; original Forms 6-23 to 6-28 adjusted to 6-26 to 6-31, and original forms 7-15 to 7-17 adjusted to 7-16 to 7-18; and Articles 26 to 28 and the title "Chapter V" deleted, per 27 July 2018 Order No. Financial-Supervisory-Securities-Futures-1070324752 of the Financial Supervisory Commission; for enforcement from the date of issuance, with the exception of Article 11, paragraph 4, subparagraphs 3 and 4, and paragraph 6, and Articles 12, 17, and 25, and Forms 1 and 1-1 of Article 21, which will come into force from financial year 2019.