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 4
A bills finance company performing valuation of its on or off balance sheet non-credit assets shall estimate possible losses based on the characteristics of the assets, generally accepted accounting principles and relevant regulations, and allocate a sufficient loss reserve.
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4條
票券金融公司對資產負債表表內及表外非授信資產評估，應按資產特性，依一般公認會計原則及其他相關規定評估可能之損失，並提足損失準備。