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 17
Prior to the 15th of each month, a bills finance company shall fill out a report, in conformance with the formatting and content required by the Competent Authority, on the non-performing credit, credit under surveillance, and writing off of bad debt as of the previous month's end, and submit the report to the Competent Authority or an agency designated by it.Prior to the 15th of the month that follows the end of each quarter, a bills finance company shall report to the Competent Authority an asset evaluation statement and information on provision of bad debt allowances and reserves.
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17條
票券金融公司應於每月十五日前，依主管機關所規定之報表格式、內容，填報上月底之逾期授信、應予觀察授信及轉銷呆帳等相關資料予主管機關或主管機關指定之機構。
票券金融公司應於每季結束次月十五日前，將上季底之資產評估明細、備抵呆帳及準備提列情形向主管機關申報。
票券金融公司應於每季結束次月十五日前，將上季底之資產評估明細、備抵呆帳及準備提列情形向主管機關申報。