Regulations Governing the Procedures for Banking Institutions to Evaluate Assets and Deal with Non-performing/Non-accrual Loans Article 10

Interest shall not be accrued to non-performing loans that aretransferred to non-accrual loans account item. However, loancollection shall continue as per the terms of the relevant agreement,and accrued interest shall continue to be posted to the interest columnof the non-accrual loans account for each borrower, or a notation ofsuch shall be made. Any unpaid interest due on a non-performing loanprior to its transfer to a non-accrual loan shall be transferred tothe non-accrual loans item together with principal.