Regulations Governing the Procedures for Banking Institutions to Evaluate Assets and Deal with Non-performing/Non-accrual Loans Article 2
In evaluating non-credit assets on or off balance sheet, the bank shallevaluate possible losses based on the characteristics of the assets,generally accepted accounting principles, relevant regulations, andconservatism principles, and shall allocate sufficient reserves forsuch losses.
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2條
銀行對資產負債表表內及表外之非授信資產評估，應按資產之特性，依一般公認會計原則及其他相關規定，基於穩健原則評估可能損失，並提足損失準備。