The Export-import Bank of the Republic of China (Taiwan) Act Article 12
When there are bad credit claims arising from business operations of the Bank, the MOF may determine the maximum amount in accordance with the Income Tax Law and authorize the Board of Directors of the Bank to write off such bad credit claims.
中文原文 中國輸出入銀行條例第12條
本行經營業務所發生呆帳之核銷，由財政部依所得稅法，核定額度，授權理事會辦理。