Regulations Governing the Procedures for Bills Finance Companies to Evaluate Assets, Set Aside Loss Reserves, and Handle Non-Performing Credit, Non-Accrual Loans, and Bad Debt Article 10
The bills finance company shall cease calculating the interest income recorded on its books with respect to non-performing and non-accrual credit and continue collection efforts as per the terms of the agreement; a notation of accrued interest shall be made in the interest column in each individual borrower's account, or a memorandum entry shall be made.
中文原文 票券金融公司資產評估損失準備提列及逾期授信催收款呆帳處理辦法第10條
逾期授信及催收款應停止計算帳列之利息收入，依契約規定繼續催討，並在各分戶帳內利息欄註明應計利息，或作備忘紀錄。