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 14
A bills finance company shall establish an internal management system and procedures for evaluations, provision of loss reserves, liquidation of non-performing and non-accrual credit, and writing off of bad debt, which shall be reported to the board of directors for passage and submitted to the Competent Authority for recordation; the same shall apply to any amendment thereto. The management system and procedures shall include at least the following:1. Evaluation and classification of assets.2. Policies governing provision of bad debt allowances and loss reserves.3. Measures to be adopted with respect to non-performing and non-accrual credit.4. Rules governing collection procedures.5. Rules governing procedures for amending original credit repayment terms of non-performing and non-accrual credit and establishing settlement procedures and authorization.6. Accounting treatment of non-performing and non-accrual credit and write-off of bad debt.7. Accounting treatment of debt to be pursued and recovery of such debt.8. Key points used by the auditors when conducting and audit.9. Internal responsibilities and measures for discipline and reward.
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14條
票券金融公司對資產之評估、損失準備之提列、逾期授信及催收款之清理及呆帳之轉銷，應建立內部處理制度及程序，報經董事會通過後，送主管機關備查，修正時亦同；其內容應至少包括下列事項：
一、資產之評估及分類。
二、備抵呆帳及損失準備提列政策。
三、對逾期授信及催收款應採取之措施。
四、催收程序有關之規定。
五、逾期授信、催收款變更原授信還款約定及成立和解之程序、授權標準之規定。
六、逾期授信、催收款及轉銷呆帳之會計處理。
七、追索債權及其債權回收之會計處理。
八、稽核單位列管考核重點。
九、內部責任歸屬及獎懲方式。
一、資產之評估及分類。
二、備抵呆帳及損失準備提列政策。
三、對逾期授信及催收款應採取之措施。
四、催收程序有關之規定。
五、逾期授信、催收款變更原授信還款約定及成立和解之程序、授權標準之規定。
六、逾期授信、催收款及轉銷呆帳之會計處理。
七、追索債權及其債權回收之會計處理。
八、稽核單位列管考核重點。
九、內部責任歸屬及獎懲方式。