Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees by Public Companies Article 16
If, as a result of a change in circumstances, an entity for which an endorsement/guarantee is made does not meet the requirements of these Regulations or the loan balance exceeds the limit, a public company shall adopt rectification plans and submit the rectification plans to all the supervisors, and shall complete the rectification according to the timeframe set out in the plan.
中文原文 公開發行公司資金貸與及背書保證處理準則第16條
公開發行公司因情事變更，致貸與對象不符本準則規定或餘額超限時，應訂定改善計畫，將相關改善計畫送各監察人，並依計畫時程完成改善。