Regulations Governing the Procedures for Credit Cooperatives to Evaluate Assets and Deal with Non-performing/Non-accrual Loans Article 2
In evaluating non-credit assets on and off balance sheet, a credit cooperative shall evaluate possible losses based on the characteristics of the assets, generally accepted accounting principles, relevant regulations, and the principle of conservatism, and shall allocate sufficient reserves for such losses.
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2條
信用合作社對資產負債表表內及表外非授信資產評估，應按資產特性，依一般公認會計原則及其他相關規定，基於穩健原則評估可能損失，並提足損失準備。