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