The Act Governing Bills Finance Business Article 32
A Bills Finance Company shall establish internal control systems and procedures for evaluating the quality of its assets, creation of loss reserves, clearing of the past due credit extensions and the disposition or transfer of bad debts. Applicable regulations with respect to the above system and procedures shall be established by the Competent Authority.
中文原文 票券金融管理法第32條
票券金融公司對資產品質之評估、損失準備之提列、逾期授信催收款之清理及呆帳之轉銷，應建立內部處理制度及程序；其辦法，由主管機關定之。