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 3
For credit under surveillance that has not reached the maturity date but that meets the following conditions, a bills finance company shall report to the Competent Authority in accordance with Article 17:1. The borrower has applied for reorganization.2. The borrower has issued dishonored notes, or has delayed payment on debt at another financial institution, and the commercial paper issued has an interest rate lower than that of commercial paper of the same maturity issued by the bills finance company.
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3條
票券金融公司對未屆清償日，但符合下列情形之應予觀察授信者，應依第十七條規定申報主管機關：
一、授信戶已聲請重整者。
二、授信戶為票據拒絕往來戶，或於其他金融機構債務已有延滯情形，且發行商業本票利率低於票券金融公司承作同天期商業本票利率者。
一、授信戶已聲請重整者。
二、授信戶為票據拒絕往來戶，或於其他金融機構債務已有延滯情形，且發行商業本票利率低於票券金融公司承作同天期商業本票利率者。