Regulations Governing Information to be Published in Public Offering and Issuance Prospectuses Article 39

These Regulations shall enter into force from the date of issuance, with the exception of the latter part of subparagraph 5, paragraph 1, Article 32 amended on 25 November 2022, which will be enforced from 1 January 2024; and the articles amended and issued on 29 December 2023, which will be enforced from 1 January 2024.
中文原文 公司募集發行有價證券公開說明書應行記載事項準則第39條
本準則除中華民國一百十一年十一月二十五日修正發布之第三十二條第一項第五款後段,自一百十三年一月一日施行;一百十二年十二月二十九日修正發布條文,自一百十三年一月一日施行外,自發布日施行。

English translation for reference only; the Chinese text prevails. Not legal advice.