To afford companies greater flexibility in the use of compensation tools, so that they can make timely use of such tools to attract or retain talent, the FSC has relaxing the issuance period of compensation tools from one year to two. Also, in order to implement corporate governance,  to provide companies a proper legal basis for the issuance of employee compensation tools,  to ensure that they will carry out related inspection procedures in issuing such compensation tools, and to enhance information disclosure, the FSC on 15 August 2022 amended the following four regulations: "Regulations Governing the Offering and Issuance of Securities by Securities Issuers"; "Regulations Governing Share Repurchase by Exchange-Listed and OTC-Listed Companies"; "Regulations Governing Information to be Published in Annual Reports of Public Companies"; and "Regulations Governing Information to be Published in Public Offering and Issuance Prospectuses."