The regulation has, to some extent,

The regulation has, to some extent,
proven to be difficult to implement for small- and medium-sized
enterprises (SMEs) because of a lack of knowledge, the perception
of its being time consuming, or the absence of financial resources

ผลลัพธ์ (อังกฤษ) 2:

The Regulation has, to Some extent,
proven to be difficult for Small- and Medium-sized to IMPLEMENT
Enterprises (SMEs) because of a Lack of Knowledge, the perception
of being time consuming ITS, or the absence of Financial Resources.