The Banking Act of The Republic of China Article 5-2
The term "extend(ing) credit" as used in this Act shall refer to the extension of loans, extension of overdraft facilities, discount of bills and notes, extension of guarantees, acceptance of drafts, and other businesses specified by the central competent authority as conducted by a bank.
中文原文 銀行法第5-2條
本法稱授信，謂銀行辦理放款、透支、貼現、保證、承兌及其他經中央主管機關指定之業務項目。