Regulations of Supervision on Loans Incurred by Privately-owned Major Economic Infrastructure Enterprises Guaranteed by Government Article 4

After receiving the application documents, the Ministry of Finance shall immediately review and consult with the relevant competent authorities. After deciding to guarantee, the Ministry of Finance shall issue an opinionand report to the Executive Yuan for approval.Upon the Executive Yuan approval of the loan guarantee, the Ministry of Finance shall deal with guarantee procedures as well as keep accounting records.
中文原文 政府對民營重大經濟基本建設事業借款保證監督辦法第4條
財政部收到申請文件後應即會同有關主管機關核議,經決定可以保證後,由財政部加具意見報請行政院核定之。
經行政院核准借款保證,財政部除辦理保證手續外,並應有會計紀錄。

English translation for reference only; the Chinese text prevails. Not legal advice.