Regulations Governing the Procedures for Credit Cooperatives to Evaluate Assets and Deal with Non-performing/Non-accrual Loans Article 3
A credit cooperative shall classify credit assets on and off balance sheet. Non-defaulted credit assets shall be classified as "Category 1", while non-performing credit assets shall be evaluated based on the status of collaterals and the length of time overdue and classified under "Category 2" for assets that require special mention, "Category 3" for assets that are substandard, "Category 4" for assets that are doubtful, and "Category 5" for assets that are irrecoverable.
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3條
信用合作社對資產負債表表內及表外授信資產，除將屬正常之授信資產列為第一類外，餘不良之授信資產，應按債權之擔保情形及逾期時間之長短予以評估，分別列為第二類應予注意者，第三類可望收回者，第四類收回困難者，第五類收回無望者。