The provisions (excluding penal provisions) of the Companies Act as amended by this Act (hereinafter referred to as "the new Act") also apply to matters that arose before this Act (or, for the provisions prescribed in the proviso to the preceding Article, those provisions; the same applies in Article 10 of the Supplementary Provisions) comes into effect, except as otherwise provided in these Supplementary Provisions; provided, however, that this does not prejudice the effect that arose under the provisions of the Companies Act prior to the amendment by this Act (hereinafter referred to as "the former Act").