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 15
When writing off non-performing or non-accrual credit, a bills finance company shall investigate whether, at the time of the credit extension, it was made in accordance with applicable laws and regulations and the internal rules of the bills finance company. If it finds breach of duty or unlawful conduct, the bills finance company shall assess the matter and take disciplinary measures according to the level of responsibility and the circumstances of the authorization, or report the matter to the prosecutorial authority for investigation.
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15條
逾期授信及催收款轉銷時，應即查明授信有無依據法令及票券金融公司內部規章辦理。
如有失職或違法情事者，由票券金融公司依其分層負責及授權情形考核處分，或移送檢察機關偵辦。
如有失職或違法情事者，由票券金融公司依其分層負責及授權情形考核處分，或移送檢察機關偵辦。