Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees by Public Companies Article 20
Where as a result of changes of condition the entity for which an endorsement/guarantee is made no longer meets the requirements of these Regulations, or the amount of endorsement/guarantee 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20條
公開發行公司因情事變更，致背書保證對象不符本準則規定或金額超限時，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。