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 6
A bills finance company shall evaluate on and off balance sheet credit assets in accordance with the preceding article and allocate bad debt allowance and reserve for guarantee liabilities that, based on empirical principles, will be sufficient to offset possible losses. The minimum standard for allocation shall be the sum of 1 percent of the balance of Class 1 credit assets (excluding assets that represent claims against an ROC government agency), 2 percent of the balance of Class 2 credit assets, 10 percent of the balance of Class 3 credit assets, 50 percent of the balance of Class 4 credit assets, and the full balance of Class 5 credit assets.
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6條
票券金融公司對資產負債表表內及表外之授信資產，應按前條規定確實評估，並以第一類授信資產債權餘額扣除對於我國政府機關之債權餘額後之百分之一、第二類授信資產債權餘額之百分之二、第三類授信資產債權餘額之百分之十、第四類授信資產債權餘額之百分之五十及第五類授信資產債權餘額全部之和為最低標準，並應依經驗法則驗證，足以彌補可能遭受之損失，提足備抵呆帳及保證責任準備。