The following particulars shall be stated with respect to endorsements and guarantees (Table 10):
- Maximum balance endorsed or guaranteed by the [subordinate] company for the controlling company, period-end balance, and the percentage for which it accounts of the net worth reported in the financial statements.
- Reason for the company's provision of the endorsement or guarantee to the controlling company.
- Where collateral is provided for a guarantee, the name, quantity, and book value of such collateral.
- Terms and conditions or dates for rescinding the endorsement or guarantee obligation or withdrawing the collateral.
- Contingency loss amounts stated in the financial statements following the results of risk assessment.
- Whether endorsement or guarantee operations breach applicable operational rules.