Regulations Governing the Procedures for Banking Institutions to Evaluate Assets and Deal with Non-performing/Non-accrual Loans Article 16

When a loan is written off in accordance with relevant regulations andprocedures, the creditor's rights shall still be posted in the accountsand registry books for acknowledgement. The relevant businessdepartment shall monitor the activities of the primary/subordinatedebtor. If it is discovered that the primary/subordinate debtor hasproperty that may be executed against the same shall be pursued inaccordance with relevant laws.If an evaluation determines that there is no benefit to be gained fromthe collection activities described in the preceding paragraph, suchshall be reported to, and approved by the board of executive directors,and the debt shall no longer be posted in the accounts and no longerbe subject to control; however, but shall continue to be recorded inregistry books for acknowledgement.