Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees by Public Companies Article 4
The term "endorsements/guarantees" as used in these Regulations refers to the following:1.Financing endorsements/guarantees, including:A.Bill discount financing.B.Endorsement or guarantee made to meet the financing needs of another company.C.Issuance of a separate negotiable instrument to a non-financial enterprise as security to meet the financing needs of the company itself.2.Customs duty endorsement/guarantee, meaning an endorsement or guarantee for the company itself or another company with respect to customs duty matters.3.Other endorsements/guarantees, meaning endorsements or guarantees beyond the scope of the above two subparagraphs.Any creation by a public company of a pledge or mortgage on its chattel or real property as security for the loans of another company shall also comply with these Regulations.
中文原文 公開發行公司資金貸與及背書保證處理準則第4條
本準則所稱背書保證係指下列事項：
一、融資背書保證，包括：
（一）客票貼現融資。
（二）為他公司融資之目的所為之背書或保證。
（三）為本公司融資之目的而另開立票據予非金融事業作擔保者。
二、關稅背書保證，係指為本公司或他公司有關關稅事項所為之背書或保證。
三、其他背書保證，係指無法歸類列入前二款之背書或保證事項。
公開發行公司提供動產或不動產為他公司借款之擔保設定質權、抵押權者，亦應依本準則規定辦理。
一、融資背書保證，包括：
（一）客票貼現融資。
（二）為他公司融資之目的所為之背書或保證。
（三）為本公司融資之目的而另開立票據予非金融事業作擔保者。
二、關稅背書保證，係指為本公司或他公司有關關稅事項所為之背書或保證。
三、其他背書保證，係指無法歸類列入前二款之背書或保證事項。
公開發行公司提供動產或不動產為他公司借款之擔保設定質權、抵押權者，亦應依本準則規定辦理。