Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees by Public Companies Article 13
Where a subsidiary of a public company intends to make endorsements/guarantees for others, the public company shall instruct it to formulate its own Operational Procedures for Endorsements/Guarantees in compliance with these Regulations, and it shall comply with the Procedures when making endorsements/guarantees.
中文原文 公開發行公司資金貸與及背書保證處理準則第13條
公開發行公司之子公司擬為他人背書或提供保證者，公開發行公司應命該子公司依本準則規定訂定背書保證作業程序，並應依所定作業程序辦理。