Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees by Public Companies Article 9
A public company shall specify the following matters in its Operational Procedures for Loaning Funds to Others, and shall comply with those Operational Procedures when loaning funds:1.Entities to which the company may loan funds.2.Evaluation standards for loaning funds to others:A.Where funds are loaned for reasons of business dealings, evaluation standards shall be specified for determining whether the amount of a loan is commensurate to the total amount of trading between the two companies.B.Where short-term financing is needed, the reasons for and conditions of extending loans shall be enumerated.3.The aggregate amount of loans and the maximum amount permitted to a single borrower shall each be prescribed separately for business transactions and for short-term financing respectively.4.Duration of loans and calculation of interest.5.Procedures for handling loans of funds.6.Detailed review procedures, including:A.The necessity of and reasonableness of extending loans to others.B.Borrower credit status and risk assessment.C.Impact on the company's business operations, financial condition, and shareholders' equity.D.Whether collateral must be obtained and appraisal of the value thereof.7.Announcement and reporting procedures.8.Subsequent measures for control and management of loans, and procedures for handling delinquent creditor's rights.9.Penalty for violation of these Regulations or of the company's Operational Procedures for Loaning Funds to Others by managers or personnel in charge.10.Procedures for controlling and managing loans of funds to others by subsidiaries.11.Other particulars required by the FSC.A public company that engages in short-term financing under Article 3, paragraph 5, in addition to complying with the preceding paragraph, furthermore shall perform enhanced risk assessment for, respectively, unsecured financing, financing to enterprises in any single industry, and financing to any single group of affiliated enterprises or members of a single corporate group, and shall prescribe limits on the amounts that may be loaned in such financing.
中文原文 公開發行公司資金貸與及背書保證處理準則第9條
公開發行公司訂定資金貸與他人作業程序應載明下列項目，並應依所定作業程序辦理：
一、得貸與資金之對象。
二、資金貸與他人之評估標準：
（一）因業務往來關係從事資金貸與，應明定貸與金額與業務往來金額是否相當之評估標準。
（二）有短期融通資金之必要者，應列舉得貸與資金之原因及情形。
三、資金貸與總額及個別對象之限額，應分別就業務往來、短期融通資金訂定總額及個別對象之限額。
四、資金貸與期限及計息方式。
五、資金貸與辦理程序。
六、詳細審查程序，應包括：
（一）資金貸與他人之必要性及合理性。
（二）貸與對象之徵信及風險評估。
（三）對公司之營運風險、財務狀況及股東權益之影響。
（四）應否取得擔保品及擔保品之評估價值。
七、公告申報程序。
八、已貸與金額之後續控管措施、逾期債權處理程序。
九、經理人及主辦人員違反本準則或公司資金貸與他人作業程序時之處罰。
十、對子公司資金貸與他人之控管程序。
十一、其他依本會規定應訂定事項。
公開發行公司依第三條第五項規定從事短期資金融通者，除應依前項規定辦理外，並應分別對無擔保品、同一產業及同一關係企業或集團企業加強風險評估及訂定貸與限額。
一、得貸與資金之對象。
二、資金貸與他人之評估標準：
（一）因業務往來關係從事資金貸與，應明定貸與金額與業務往來金額是否相當之評估標準。
（二）有短期融通資金之必要者，應列舉得貸與資金之原因及情形。
三、資金貸與總額及個別對象之限額，應分別就業務往來、短期融通資金訂定總額及個別對象之限額。
四、資金貸與期限及計息方式。
五、資金貸與辦理程序。
六、詳細審查程序，應包括：
（一）資金貸與他人之必要性及合理性。
（二）貸與對象之徵信及風險評估。
（三）對公司之營運風險、財務狀況及股東權益之影響。
（四）應否取得擔保品及擔保品之評估價值。
七、公告申報程序。
八、已貸與金額之後續控管措施、逾期債權處理程序。
九、經理人及主辦人員違反本準則或公司資金貸與他人作業程序時之處罰。
十、對子公司資金貸與他人之控管程序。
十一、其他依本會規定應訂定事項。
公開發行公司依第三條第五項規定從事短期資金融通者，除應依前項規定辦理外，並應分別對無擔保品、同一產業及同一關係企業或集團企業加強風險評估及訂定貸與限額。