The Act Governing Bills Finance Business Article 29
When a Bills House underwrites, guarantees or, endorses Commercial papers, it shall make a detailed and accurate credit assessment for the issuing company, confirm such company’s issuing plans and sources of repayment, and obtain audited financial statements, to determine the amount of underwriting, guarantee, or endorsement. This requirement shall not apply to Commercial papers guaranteed by other financial institutions.
中文原文 票券金融管理法第29條
票券商辦理本票之承銷、保證或背書時，應對發行本票之公司詳實辦理徵信調查，查證其發行計畫及償還財源，並取得經會計師查核簽證之財務報表及查核報告書，以決定承銷、保證或背書金額。
但承銷之本票經其他金融機構保證者，不在此限。
但承銷之本票經其他金融機構保證者，不在此限。