Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees by Public Companies Article 23
A public company shall evaluate the status of its loans of funds and reserve sufficient allowance for bad debts, and shall adequately disclose relevant information in its financial reports and provide certified public accountants with relevant information for implementation of necessary auditing procedures.
中文原文 公開發行公司資金貸與及背書保證處理準則第23條
公開發行公司應評估資金貸與情形並提列適足之備抵壞帳，且於財務報告中適當揭露有關資訊，並提供相關資料予簽證會計師執行必要之查核程序。