Regulations Governing the Procedures for Banking Institutions to Evaluate Assets and Deal with Non-performing/Non-accrual Loans Article 3
A bank shall classify credit assets on and off balance sheet. Normalcredit assets shall be classified as "Category One." The remainingunsound credit assets shall be evaluated based on the status of theloan collaterals and the length of time overdue. Assets that requirespecial mention shall be classified as "Category Two," assets that aresubstandard shall be classified as "Category Three," assets that aredoubtful shall be classified as "Category Four," and assets for whichthere is loss shall be classified as "Category Five."
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3條
銀行對資產負債表表內及表外之授信資產，除將屬正常之授信資產列為第一類外，餘不良之授信資產，應按債權之擔保情形及逾期時間之長短予以評估，分別列為第二類應予注意者，第三類可望收回者，第四類收回困難者，第五類收回無望者。