Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees by Public Companies Article 6
"Subsidiary" and "parent company" as referred to in these Regulations shall be as determined under the Regulations Governing the Preparation of Financial Reports by Securities Issuers.Where a public company’s financial reports are prepared according to the International Financial Reporting Standards, "net worth" in these Regulations means the balance sheet equity attributable to the owners of the parent company under the Regulations Governing the Preparation of Financial Reports by Securities Issuers.
中文原文 公開發行公司資金貸與及背書保證處理準則第6條
本準則所稱子公司及母公司，應依證券發行人財務報告編製準則之規定認定之。
公開發行公司財務報告係以國際財務報導準則編製者，本準則所稱之淨值，係指證券發行人財務報告編製準則規定之資產負債表歸屬於母公司業主之權益。
公開發行公司財務報告係以國際財務報導準則編製者，本準則所稱之淨值，係指證券發行人財務報告編製準則規定之資產負債表歸屬於母公司業主之權益。