Where the financial assistance to affiliated companies of an issuer, and guarantees given for facilities granted to affiliated companies of an issuer, together in aggregate exceeds 8% under the assets ratio defined under rule 14.07(1), the issuer must announce as soon as reasonably practicable the following information:
(1) analysis by company of the amount of financial assistance given to, committed capital injection to, and guarantees given for facilities granted to, affiliated companies;
(2) terms of the financial assistance, including interest rate, method of repayment, maturity date, and the security therefor, if any;
(3) source of funding for the committed capital injection; and
(4) banking facilities utilised by affiliated companies which are guaranteed by the issuer.