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 8
Non-performing credit that has not been repaid more than six months after the maturity date shall be listed on the balance sheet under the non-accrual credit account title, provided that credit balances that have been restructured for installment payment pursuant to Article 2, paragraph 2, where performance is proceeding according to contract, are not subject to this requirement.
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8條
逾清償日六個月未受清償之逾期授信，應列入資產負債表催收款項科目。
但依第二條第二項經協議分期償還授信餘額並依約履行者，不在此限。
但依第二條第二項經協議分期償還授信餘額並依約履行者，不在此限。