Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees by Public Companies Article 2

A public company shall comply with these Regulations when making loans to and endorsements/guarantees for others; provided, where financial laws or regulations provide otherwise, such provisions shall govern.
中文原文 公開發行公司資金貸與及背書保證處理準則第2條
公開發行公司辦理資金貸與、為他人背書保證者,應依本準則規定辦理。
但金融相關法令另有規定者,從其規定。

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