Regulations Governing the Procedures for Credit Cooperatives to Evaluate Assets and Deal with Non-performing/Non-accrual Loans Article 13
With regard to the write-off of non-performing loans and non-accrual loans, the amount provided under the loan loss provision or the reserve against liability on guarantees shall be used to offset the write-off, and, if such amount(s) is insufficient, the deficiency shall be recognized as a loss in the current year..
中文原文 信用合作社資產評估損失準備提列及逾期放款催收款呆帳處理辦法第13條
逾期放款及催收款之轉銷，應先就提列之備抵呆帳或保證責任準備等項下沖抵，如有不足，應列為當年度損失。