Regulations Governing the Procedures for Banking Institutions to Evaluate Assets and Deal with Non-performing/Non-accrual Loans Article 15
When writing off non-performing loans and non-accrual loans, a bankshall investigate whether at the time of the credit extension, suchextension was made in accordance with [applicable] laws, regulations,and bank rules. If such investigation determines that the creditextension was made in accordance with procedures, and, the appropriatefollow up reviews were conducted and no laws were violated orresponsibilities neglected, then no administrative measures need betaken. If such investigation reveals a violation or omission withregard to applicable laws, regulations, or bank rules, the bank shallpunish [the responsible persons] based on their degree ofresponsibility and the circumstances of the credit authorization. Ifsuch violations or omissions are criminal in nature, the bank shallreport the matter to the proper prosecutorial authority forinvestigation.
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15條
逾期放款及催收款轉銷時，應即查明授信有無依據法令及銀行規章辦理，如經查明係依授信程序辦理，並依規定辦理覆審追查工作，且無違法失職情事者，免予追究行政責任。
如有違失，由銀行依其分層負責及授權情形考核處分，涉及刑責者，移送檢察機關偵辦。
如有違失，由銀行依其分層負責及授權情形考核處分，涉及刑責者，移送檢察機關偵辦。