Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees by Public Companies Article 7
The term "announce and report" as used in these Regulations means the process of entering data to the information reporting website designated by the Financial Supervisory Commission (FSC).“Date of occurrence” in these Regulations means the date of contract signing, date of payment, dates of boards of directors resolutions, or other date that can confirm the counterparty and monetary amount of the loan of funds or endorsement/guarantee, whichever date is earlier.
中文原文 公開發行公司資金貸與及背書保證處理準則第7條
本準則所稱之公告申報，係指輸入金融監督管理委員會（以下簡稱本會）指定之資訊申報網站。
本準則所稱事實發生日，係指簽約日、付款日、董事會決議日或其他足資確定資金貸與或背書保證對象及金額之日等日期孰前者。
本準則所稱事實發生日，係指簽約日、付款日、董事會決議日或其他足資確定資金貸與或背書保證對象及金額之日等日期孰前者。