Regulations Governing the Procedures for Credit Cooperatives to Evaluate Assets and Deal with Non-performing/Non-accrual Loans Article 8
"Non-accrual loans" as used in these Regulations shall refer to loans and other extensions of credit transferred to the non-accrual loans account.All non-performing loans shall be transferred to non-accrual loans account within six (6) months after the end of the payment period. However, those restructured loans to be performed in accordance with the agreement shall not be subject to this restriction.
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8條
本辦法稱催收款，指經轉入催收款科目之各項放款及其他授信款項。
凡逾期放款應於清償期屆滿六個月內轉入催收款科目。
但經協議分期償還放款並依約履行者，不在此限。
凡逾期放款應於清償期屆滿六個月內轉入催收款科目。
但經協議分期償還放款並依約履行者，不在此限。