Where the financial assistance extended by an issuer or any of its subsidiaries to affiliated companies of the issuer, and guarantees given by the issuer or any of its subsidiaries in respect of facilities granted to affiliated companies of an issuer, in aggregate exceeds 8% under the asset ratio defined under rule 19.07(1), the issuer must immediately thereafter announce the following information:

(1) an analysis 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 or any of its subsidiaries.