A credit cooperative shall, before the fifteenth of each month, file its past due loans (including non-accrual loans) and non-performing assets as of the end of the previous month with the municipal government or county (city) government in accordance with the format and content as required by the central competent authority, and file the same with the central competent authority through Internet or in writing. A credit cooperative shall, before the fifteenth of the month following the end of each quarter, file details of asset evaluation and status of loan loss provision and loss reserves as of the end of the previous quarter with the municipal government or county (city) government.