Securities and Exchange Act Enforcement Rules Article 12-1

Articles 4 through 6 of these Enforcement Rules, as amended and issued on 23 November 2012, shall apply as follows:1. To public companies whose stock is listed on a stock exchange or traded on the over-the-counter market, these provisions shall apply from the beginning of fiscal year 2013. 2. To public companies whose stock is not listed on a stock exchange nor traded on the over-the-counter market, these provisions shall apply from the beginning of fiscal year 2015. However, to companies that voluntarily apply, from the fiscal year of 2013, the Regulations Governing the Preparation of Financial Reports by Securities Issuers as enforced on 1 January 2012, these provisions shall apply from the beginning of fiscal year 2013. 3. Public companies not doing as specified in the preceding two subparagraphs shall follow the provisions of these Enforcement Rules before the issuance of the 23 November 2012 amendment.