• Font Size:
  • S
  • M
  • L

Article NO. Content


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

Amended Date: 2019.03.07 
Article 26     A public company shall evaluate or record the contingent loss for endorsements/guarantees, and shall adequately disclose information on endorsements/guarantees in its financial reports and provide certified public accountants with relevant information for implementation of necessary audit procedures.