Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees by Public Companies Article 26
A public company shall evaluate or record the contingent loss for endorsements/guarantees, and shall adequately disclose information on endorsements/guarantees in its financial reports and provide certified public accountants with relevant information for implementation of necessary audit 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26條
公開發行公司應評估或認列背書保證之或有損失且於財務報告中適當揭露背書保證資訊，並提供相關資料予簽證會計師執行必要之查核程序。