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 7
When evaluation by the Competent Authority or designated professional or technical personnel finds that the loss reserves, bad debt allowances and reserves for guarantee liabilities set aside a bills finance company in accordance with Articles 4 to 6 are insufficient, the bills finance company shall supplement those reserves within the deadline prescribed by the Competent Authority.
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7條
票券金融公司對依第四至六條規定所提列之損失準備、備抵呆帳及保證責任準備，經主管機關或指定專門職業及技術人員評估不足時，票券金融公司應依主管機關所定期限予以補足。