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Article NO. Content


Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees by Public Companies  CH

Amended Date: 2019.03.07 
Article 23     A public company shall evaluate the status of its loans of funds and reserve sufficient allowance for bad debts, and shall adequately disclose relevant information in its financial reports and provide certified public accountants with relevant information for implementation of necessary auditing procedures.