Regulations Governing the Procedures for Banking Institutions to Evaluate Assets and Deal with Non-performing/Non-accrual Loans Article 6
In the event that loan loss provision and reserves against liabilityon guarantees set aside by a bank in accordance with Article 2 and thepreceding article are assessed as insufficient by the CompetentAuthority or a financial examination agency (organization), the bankshall immediately supplement such reserves in accordance with therequest of the Competent Authority or comments of the financialexamination agency (organization).
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6條
銀行依第二條及前條規定所提列之損失準備、備抵呆帳及保證責任準備，經主管機關或金融檢查機關（構）評估不足時，銀行應立即依主管機關要求或金融檢查機關（構）檢查意見補足。