Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees by Public Companies Article 12
A public company shall specify the following matters in its Operational Procedures for Endorsements/Guarantees, and shall comply with those Operational Procedures when making endorsements/guarantees:1.Entities for which the company may make endorsements/guarantees.2.Where an endorsement/guarantee is made due to needs arising from business dealings, evaluation standards shall be specified for determining whether the amount of an endorsement/guarantee is commensurate the total amount of trading between the two companies.3.The ceilings on the amounts a public company is permitted to make in endorsements/guarantees, including on the public company’s aggregate endorsement/guarantee amount and the amount of its endorsements/guarantees for any single entity, as well as on the aggregate endorsement/guarantee amount, and the amount of endorsements/guarantees for any single entity, that the public company and its subsidiaries as a whole are permitted to make. If the aggregate amount of endorsements/guarantees that is set as the ceiling for the public company and its subsidiaries as a whole reaches 50% or more of the net worth of the public company, an explanation of the necessity and reasonableness thereof shall be given at the shareholders meeting.4.Procedures for making endorsements/guarantees.5.Detailed review procedures, including:A.The necessity of and reasonableness of endorsements/guarantees.B.Credit status and risk assessment of the entity for which the endorsement/guarantee is made.C.The impact on the company's business operations, financial condition, and shareholders' equity.D.Whether collateral must be obtained and appraisal of the value thereof.6.Procedures for controlling and managing endorsements/guarantees by subsidiaries.7.Procedures for use and custody of corporate chops.8.Hierarchy of decision-making authority and delegation thereof.9.Announcing and reporting procedures.10.Penalty for violation of these Regulations or the company's Operational Procedures for Endorsements/Guarantees by managers and personnel in charge.11.For circumstances in which an entity for which the company makes any endorsement/guarantee is a subsidiary whose net worth is lower than half of its paid-in capital, relevant follow-up monitoring and control measures shall be expressly prescribed.12.Other particulars required by the FSC.In the case of a subsidiary with shares having no par value or a par value other than NT$10, for the paid-in capital in the calculation under subparagraph 11 of the preceding paragraph, the sum of the share capital plus paid-in capital in excess of par shall be substituted.
中文原文 公開發行公司資金貸與及背書保證處理準則第12條
公開發行公司訂定背書保證作業程序應載明下列項目，並應依所定作業程序辦理：
一、得背書保證之對象。
二、因業務往來關係從事背書保證，應明定背書保證金額與業務往來金額是否相當之評估標準。
三、辦理背書保證之額度，包括公開發行公司背書保證之總額及對單一企業背書保證之金額，與公開發行公司及其子公司整體得為背書保證之總額及對單一事業背書保證之金額。
公開發行公司及其子公司訂定整體得為背書保證之總額達該公開發行公司淨值百分之五十以上者，並應於股東會說明其必要性及合理性。
四、背書保證辦理程序。
五、詳細審查程序，應包括：
（一）背書保證之必要性及合理性。
（二）背書保證對象之徵信及風險評估。
（三）對公司之營運風險、財務狀況及股東權益之影響。
（四）應否取得擔保品及擔保品之評估價值。
六、對子公司辦理背書保證之控管程序。
七、印鑑章使用及保管程序。
八、決策及授權層級。
九、公告申報程序。
十、經理人及主辦人員違反本準則或公司背書保證作業程序時之處罰。
十一、背書保證對象若為淨值低於實收資本額二分之一之子公司，應明定其續後相關管控措施。
十二、其他依本會規定應訂定事項。
子公司股票無面額或每股面額非屬新臺幣十元者，依前項第十一款規定計算之實收資本額，應以股本加計資本公積－發行溢價之合計數為之。
一、得背書保證之對象。
二、因業務往來關係從事背書保證，應明定背書保證金額與業務往來金額是否相當之評估標準。
三、辦理背書保證之額度，包括公開發行公司背書保證之總額及對單一企業背書保證之金額，與公開發行公司及其子公司整體得為背書保證之總額及對單一事業背書保證之金額。
公開發行公司及其子公司訂定整體得為背書保證之總額達該公開發行公司淨值百分之五十以上者，並應於股東會說明其必要性及合理性。
四、背書保證辦理程序。
五、詳細審查程序，應包括：
（一）背書保證之必要性及合理性。
（二）背書保證對象之徵信及風險評估。
（三）對公司之營運風險、財務狀況及股東權益之影響。
（四）應否取得擔保品及擔保品之評估價值。
六、對子公司辦理背書保證之控管程序。
七、印鑑章使用及保管程序。
八、決策及授權層級。
九、公告申報程序。
十、經理人及主辦人員違反本準則或公司背書保證作業程序時之處罰。
十一、背書保證對象若為淨值低於實收資本額二分之一之子公司，應明定其續後相關管控措施。
十二、其他依本會規定應訂定事項。
子公司股票無面額或每股面額非屬新臺幣十元者，依前項第十一款規定計算之實收資本額，應以股本加計資本公積－發行溢價之合計數為之。