Regulations Governing the Procedures for Banking Institutions to Evaluate Assets and Deal with Non-performing/Non-accrual Loans Article 13
With regard to the write-off of non-performing loans and non-accrualloans, the amount provided under the loan loss provision or the reserveagainst liability on guarantees shall be used to offset [the write off],and, if such amount(s) is insufficient, the deficiency shall berecognized as a loss in the current year.
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13條
逾期放款及催收款之轉銷，應先就提列之備抵呆帳或保證責任準備等項下沖抵，如有不足，得列為當年度損失。