Regulations Governing the Preparation of Financial Reports by Securities Issuers Article 31
These Regulations shall come into force from the date of issuance, with the exception of Article 2, Article 4, Article 7, paragraph 1, Articles 8 to 13, Article 15, Article 17, Article 19, Article 20, Article 21, Article 24, Article 26, and Article 28, as amended on 13 August 2014, which shall come into force from financial year 2015; the articles amended on 19 December 2016, which shall come into force from financial year 2017; the articles amended on 28 June 2017, which shall come into force from financial year 2018; Article 9, paragraph 4, subparagraphs 3 and 4, Article 9, paragraph 6, Article 10, Article 15, Article 23, and Forms 1 and 1-1 of Article 19, as amended on 13 July 2018, which shall come into force from financial year 2019; the articles amended on 18 March 2020, which shall come into force from financial year 2020; Article 6 and Article 9, paragraph 4, subparagraph 1, item B amended on 24 November 2022, which shall come into force from financial year 2023; Article 10 amended on 28 December 2023, which shall come into force from financial year 2024; the articles amended on 19 March 2025, which shall come into force from financial year 2025; and Article 29 amended on 6 February 2026, which shall come into force from financial year 2026, and Articles 4, 12, 15, 23, and 24-2 and Forms 1 to 2-1 and 4 of Article 19 amended on 6 February 2026, which shall come into force from financial year 2028.
中文原文 證券發行人財務報告編製準則（採國際財務報導準則版本）第31條
本準則除中華民國一百零三年八月十三日修正之第二條、第四條、第七條第一項、第八條至第十三條、第十五條、第十七條、第十九條至第二十一條、第二十四條、第二十六條、第二十八條自一百零四會計年度施行；一百零五年十二月十九日修正條文自一百零六會計年度施行；一百零六年六月二十八日修正條文自一百零七會計年度施行；一百零七年七月十三日修正之第九條第四項第三款、第四款、第九條第六項、第十條、第十五條、第二十三條及第十九條格式一、一之一自一百零八會計年度施行；一百零九年三月十八日修正條文自一百零九會計年度施行；一百十一年十一月二十四日修正之第六條及第九條第四項第一款第二目自一百十二會計年度施行；一百十二年十二月二十八日修正之第十條自一百十三會計年度施行；一百十四年三月十九日修正條文自一百十四會計年度施行；一百十五年二月六日修正之第二十九條自一百十五會計年度施行，第四條、第十二條、第十五條、第二十三條、第二十四條之二及第十九條格式一至格式二之一、格式四自一百十七會計年度施行外，自發布日施行。