Regulations Governing the Procedures for Banking Institutions to Evaluate Assets and Deal with Non-performing/Non-accrual Loans Article 14
A bank shall establish an internal management control system andprocedures for the evaluation of asset quality, allocation of lossreserves, clearance of non-performing loans/non-accrual loans, andthe write off loans, and such management control system and proceduresshall be reported to, and approved by, the board of directors andsubmitted to the Competent Authority for acknowledgement. The internalmanagement control system and procedures, shall, at a minimum, includethe following items:1.The evaluation and classification of assets.2.A policy of loan loss provision.3.Measures to be taken when a credit extension becomes past due.4.Regulations governing relevant collection procedures.5.Regulations governing procedures for amending original creditrepayment agreements of non-performing/non-accrual loans andestablishing settlement, as well as authorization standards.6.Accounting treatment of non-accrual loans and writing off loans.7.Accounting treatment of the pursuit of creditor rights and debtcollections, and the documentation needed to evidence the same.8.Key points to be used by the [internal] auditors when conductingan audit.9.Internal responsibilities and disciplinary/award measures.The Taiwan branch of a foreign bank shall establish its internalmanagement control system and procedures in accordance with theauthorization procedures of its head office, and submit the same tothe Competent Authority for acknowledgement.
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14條
銀行對資產品質之評估、損失準備之提列、逾期放款催收款之清理及呆帳之轉銷，應建立內部處理制度及程序，報經董（理）事會通過後，送主管機關備查，其內容至少應包括下列事項：
一、資產之評估及分類。
二、備抵呆帳及損失準備提列政策。
三、授信逾清償期應採取之措施。
四、催收程序有關之規定。
五、逾期放款催收款變更原授信還款約定及成立和解之程序、授權標準之規定。
六、催收款、轉銷呆帳之會計處理。
七、追索債權及其債權回收之會計處理及可作為會計憑證之證明文件。
八、稽核單位列管考核重點。
九、內部責任歸屬及獎懲方式。
前項規定，外國銀行在台分行得依其總行授權程序辦理，並送主管機關備查。
一、資產之評估及分類。
二、備抵呆帳及損失準備提列政策。
三、授信逾清償期應採取之措施。
四、催收程序有關之規定。
五、逾期放款催收款變更原授信還款約定及成立和解之程序、授權標準之規定。
六、催收款、轉銷呆帳之會計處理。
七、追索債權及其債權回收之會計處理及可作為會計憑證之證明文件。
八、稽核單位列管考核重點。
九、內部責任歸屬及獎懲方式。
前項規定，外國銀行在台分行得依其總行授權程序辦理，並送主管機關備查。