Regulations Governing the Procedures for Banking Institutions to Evaluate Assets and Deal with Non-performing/Non-accrual Loans Article 11
Any non-performing loans or non-accrual loans, after subtracting theestimated recoverable portion, that have one of the followingcharacteristics shall be written off:1.The loan cannot be recovered in full or in part because the debtorshave dissolved, gone into hiding, reached a settlement, declaredbankruptcy, or for other reasons.2.The collateral and property of the primary/subordinate debtorshave been appraised at a very low value or become insufficient torepay the loan after the subtraction of senior mortgages; or theexecution cost approaches or possibly exceeds the amount that thebank might collect [from the debtor(s)] where there is no financialbenefit in execution.3.The primary/subordinate debtor's collateral has failed to sell atsuccessive auctions where the price of such collateral has beensuccessively lowered, and there is no financial benefit to bederived from the bank's taking possession of such collateral.4.More than two (2) years have elapsed since the maturity date ofthe non-performing loans or non-accrual loans, and the efforts ofcollection have failed.
中文原文 銀行資產評估損失準備提列及逾期放款催收款呆帳處理辦法第11條
逾期放款及催收款，具有下列情事之一者，應扣除估計可收回部分後轉銷為呆帳：
一、債務人因解散、逃匿、和解、破產之宣告或其他原因，致債權之全部或一部不能收回者。
二、擔保品及主、從債務人之財產經鑑價甚低或扣除先順位抵押權後，已無法受償，或執行費用接近或可能超過銀行可受償金額，執行無實益者。
三、擔保品及主、從債務人之財產經多次減價拍賣無人應買，而銀行亦無承受實益者。
四、逾期放款及催收款逾清償期二年，經催收仍未收回者。
一、債務人因解散、逃匿、和解、破產之宣告或其他原因，致債權之全部或一部不能收回者。
二、擔保品及主、從債務人之財產經鑑價甚低或扣除先順位抵押權後，已無法受償，或執行費用接近或可能超過銀行可受償金額，執行無實益者。
三、擔保品及主、從債務人之財產經多次減價拍賣無人應買，而銀行亦無承受實益者。
四、逾期放款及催收款逾清償期二年，經催收仍未收回者。