Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees by Public Companies Article 10
Where a subsidiary of a public company intends to make loans to others, the public company shall instruct it to formulate its own Operational Procedures for Loaning Funds to Others in compliance with these Regulations, and it shall comply with the Procedures when loaning funds.
中文原文 公開發行公司資金貸與及背書保證處理準則第10條
公開發行公司之子公司擬將資金貸與他人者，公開發行公司應命該子公司依本準則規定訂定資金貸與他人作業程序，並應依所定作業程序辦理。