Assuming that the other party is a related party of a listed company other than the holding company, and the amount exceeds 3 million and exceeds 0.5% of the net assets of the latest audited consolidated statement of the listed company, then the listed company needs to make an announcement. If the amount still reaches a certain standard, it needs to be reviewed by the board of directors and/or the shareholders' meeting.
Assuming that the other party is an unrelated party, such as a bank, there is no need to make an announcement.