Regulations Governing the Procedures for Banking Institutions to Evaluate Assets and Deal with Non-performing/Non-accrual Loans Article 17
A bank shall report its non-performing loans and non-performing assetsas required by the Competent Authority on a monthly basis in accordancewith the format and content required by the Competent Authority.
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17條
銀行應按月依主管機關所規定之報表格式、內容，填報逾期放款及不良資產等相關資料予主管機關。