Regulations Governing the Procedures for Credit Cooperatives to Evaluate Assets and Deal with Non-performing/Non-accrual Loans Article 6
In the event that loss reserve, loan loss provision and guarantee reserve set aside by a credit cooperative in accordance with Article 2 and the preceding article herein are assessed as insufficient by the competent authority or a financial examination agency (organization), the credit cooperative shall immediately supplement such reserves in accordance with the request of the competent authority or comments of the financial examination agency (organization).
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6條
信用合作社依第二條及前條規定所提列之損失準備、備抵呆帳及保證責任準備,經主管機關或金融檢查機關(構)評估不足時,信用合作社應立即依主管機關要求或金融檢查機關(構)檢查意見補足。