Regulations Governing the Procedures for Credit Cooperatives to Evaluate Assets and Deal with Non-performing/Non-accrual Loans Article 7
"Non-Performing Loans" as referred to in the Regulations shall refer to those loans for which the principal or interest has been in arrears for three (3) months or more, and those loans which the principal or interest has not yet been in arrears for more than three (3) months, but with regard to which the credit cooperative has sought payment from primary/subordinate debtors or has disposed of collateral.If a restructured loan meets certain conditions, the negotiated interest rate is not lower than the original loan or the rates of new loans in the same risk category, and the negotiated terms have been performed for over six (6) months, the loan may be exempted from reporting as a non-performing loan. However, if the negotiated installment payments are in arrears for three (3) months or more during the period of exemption as non-performing loans, the loan shall still be reported as such. The "certain conditions" referred to in the preceding paragraph shall include the following circumstances:1. Those were originally short-term loans with annual repayment of principal and interest generally over 10%. However, the maximum loan period shall be five (5) years.2. Those were originally mid-/long-term loans with an installment payment period limited to twice the original remaining number of years. However, the maximum loan period shall be thirty (30) years. The installments paid within the original remaining number of years may not be less than 30% of the owed principal and interest. If a mid-/long-term has no remaining number of years, or twice the remaining number of years is less than five (5) years, the installment payment period may be extended to five (5) years, and the annual repayment of principal and interest shall generally be over 10%.The term "payment period" in the first paragraph shall be the agreed-upon date for restructured loans and other extensions of credit. However, if the credit cooperative requests earlier repayment in accordance with the contract, the repayment period of which the credit cooperative notifies the debtor shall be the payment period.
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7條
本辦法稱逾期放款，指積欠本金或利息超過清償期三個月，或雖未超過三個月，但已向主、從債務人訴追或處分擔保品者。
協議分期償還放款符合一定條件，並依協議條件履行達六個月以上，且協議利率不低於原承作利率或信用合作社新承作同類風險放款之利率者，得免予列報逾期放款。
但於免列報期間再發生未依約清償超過三個月者，仍應予列報。
前項所稱一定條件，指符合下列情形者：
一、原係短期放款者，以每年償還本息在百分之十以上為原則，惟期限最長以五年為限。
二、原係中長期放款者，其分期償還期限以原殘餘年限之二倍為限，惟最長不得超過三十年。
於原殘餘年限內，其分期償還之部分不得低於積欠本息百分之三十。
若中長期放款已無殘餘年限或殘餘年限之二倍未滿五年者，分期償還期限得延長為五年，並以每年償還本息在百分之十以上為原則。
第一項所謂清償期，對於分期償還之各項放款及其他授信款項，以約定日期定其清償期。
但如信用合作社依契約請求提前償還者，以信用合作社通知債務人還款之日為清償期。
協議分期償還放款符合一定條件，並依協議條件履行達六個月以上，且協議利率不低於原承作利率或信用合作社新承作同類風險放款之利率者，得免予列報逾期放款。
但於免列報期間再發生未依約清償超過三個月者，仍應予列報。
前項所稱一定條件，指符合下列情形者：
一、原係短期放款者，以每年償還本息在百分之十以上為原則，惟期限最長以五年為限。
二、原係中長期放款者，其分期償還期限以原殘餘年限之二倍為限，惟最長不得超過三十年。
於原殘餘年限內，其分期償還之部分不得低於積欠本息百分之三十。
若中長期放款已無殘餘年限或殘餘年限之二倍未滿五年者，分期償還期限得延長為五年，並以每年償還本息在百分之十以上為原則。
第一項所謂清償期，對於分期償還之各項放款及其他授信款項，以約定日期定其清償期。
但如信用合作社依契約請求提前償還者，以信用合作社通知債務人還款之日為清償期。