The Taiwan High Court, in a judgment dated September 18, 2014, found that the payee of a check with two parallel lines across its face with a statement stating it to be non-negotiable by endorsement still may make an endorsement for the purpose of authorizing the endorsee to receive payment by mandate.  In addition, the bank only needs to examine whether on the face of the check it has been noted that the purpose of such endorsement was to authorize the endorsee to receive payment and whether the payee and the endorsee both signed on the check, rather than to examine substantively whether the payee has expressed such intent.