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 9
A bills finance company shall actively clear up non-performing credit and non-accrual credit in accordance with the following provisions:1. After a bills finance company evaluates the debtor's financial and business condition and finds that it remains operationally viable, it may amend the repayment terms of the original credit agreement in view of the credit balance outstanding and report the amendment to the managing directors or board of directors for recordation.2. Non-performing credit and non-accrual credit shall be actively cleared up in accordance with the Code of Civil Procedure, the Compulsory Execution Act and other relevant laws and regulations, provided that credit balances that have been restructured for installment payment are not subject to this restriction.3. If the primary and secondary debtors are found through evaluation to be unable to make full repayment, the bills finance company may formulate a settlement proposal and report it to the managing directors or board of directors for approval.
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9條
票券金融公司應依下列規定，積極清理逾期授信及催收款：
一、經評估債務人財務、業務狀況，認為尚有經營價值者，得依其授信餘額變更原授信案件之還款約定，並報常務董事會或董事會備查。
二、依民事訴訟法、強制執行法及其他相關法令規定積極清理。
但經協議分期償還授信餘額者，不在此限。
三、經評估主、從債務人確定無能力全部清償，得擬具和解處理意見，並報常務董事會或董事會核准。
一、經評估債務人財務、業務狀況，認為尚有經營價值者，得依其授信餘額變更原授信案件之還款約定，並報常務董事會或董事會備查。
二、依民事訴訟法、強制執行法及其他相關法令規定積極清理。
但經協議分期償還授信餘額者，不在此限。
三、經評估主、從債務人確定無能力全部清償，得擬具和解處理意見，並報常務董事會或董事會核准。