• Font Size:
  • S
  • M
  • L

Article NO. Content


Criteria Governing Preparation of Affiliation Reports, Consolidated Business Reports and Consolidated Financial Statements of Affiliated Enterprises  CH

Amended Date: 2000.10.17 
Article 18     The following particulars shall be stated with respect to endorsements and guarantees (Table 10):
  1. 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.
  2. Reason for the company's provision of the endorsement or guarantee to the controlling company.
  3. Where collateral is provided for a guarantee, the name, quantity, and book value of such collateral.
  4. Terms and conditions or dates for rescinding the endorsement or guarantee obligation or withdrawing the collateral.
  5. Contingency loss amounts stated in the financial statements following the results of risk assessment.
  6. Whether endorsement or guarantee operations breach applicable operational rules.