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 13
When writing off non-performing or non-accrual credit, amounts provided under bad debt allowance or reserves for guarantee liabilities shall first be used to offset the loan. When those are insufficient, [the remainder] may be recognized as a current-year loss.
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13條
逾期授信及催收款之轉銷，應先就提列之備抵呆帳或保證責任準備等金額沖抵。
如有不足，得列為當年度損失。
如有不足，得列為當年度損失。