Regulations Governing the Procedures for Banking Institutions to Evaluate Assets and Deal with Non-performing/Non-accrual Loans Article 7
"Non-Performing Loans" as referred to in the Regulations shall referto those loans for which the principal or interest has been in arrearsfor three (3) months or more, and those loans which the principal orinterest has not yet been in arrears for more than three (3) months,but with regard to which the bank has sought payment fromprimary/subordinate debtors or has disposed of collateral.If a restructured loan meets certain conditions, the negotiatedinterest rate is not lower than the original loan or the rates of newloans in the same risk category, and the negotiated terms have beenperformed for over six (6) months, the loan may be exempted fromreporting as a non-performing loan. However, if the negotiatedinstallment payments are in arrears for three (3) months or more duringthe period of exemption as non-performing loans, the loan shall stillbe reported as such.The "certain conditions" referred to in the preceding paragraph shallinclude the following circumstances:1.Those were originally short-term loans with annual payment ofprincipal and interest generally over 10%. However, the maximumloan period shall be five (5) years.2.Those were originally mid-/long-term loans with an installmentpayment period limited to twice the original remaining number ofyears. However, the maximum loan period shall be thirty (30) years.The installments paid within the original remaining number ofyears may not be less than 30% of the owed principal and interest.If a mid-/long-term has no remaining number of years, or twice theremaining number of years is less than five (5) years, theinstallment payment period may be extended to five (5) years, andthe annual payment of principal and interest shall generally beover 10%.The so-called "payment period" in the first paragraph shall be theagreed-upon date for restructured loans and other extensions ofcredit. However, if the bank requests earlier repayment inaccordance with contract, the repayment period of which the banknotifies the debtor shall be the payment period.
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7條
本辦法稱逾期放款，指積欠本金或利息超過清償期三個月，或雖未超過三個月，但已向主、從債務人訴追或處分擔保品者。
協議分期償還放款符合一定條件，並依協議條件履行達六個月以上，且協議利率不低於原承作利率或銀行新承作同類風險放款之利率者，得免予列報逾期放款。
但於免列報期間再發生未依約清償超過三個月者，仍應予列報。
前項所稱一定條件，指符合下列情形者：
一、原係短期放款者，以每年償還本息在百分之十以上為原則，惟期限最長以五年為限。
二、原係中長期放款者，其分期償還期限以原殘餘年限之二倍為限，惟最長不得超過三十年。
於原殘餘年限內，其分期償還之部分不得低於積欠本息百分之三十。
若中長期放款已無殘餘年限或殘餘年限之二倍未滿五年者，分期償還期限得延長為五年，並以每年償還本息在百分之十以上為原則。
第一項所謂清償期，對於分期償還之各項放款及其他授信款項，以約定日期定其清償期。
但如銀行依契約請求提前償還者，以銀行通知債務人還款之日為清償期。
協議分期償還放款符合一定條件，並依協議條件履行達六個月以上，且協議利率不低於原承作利率或銀行新承作同類風險放款之利率者，得免予列報逾期放款。
但於免列報期間再發生未依約清償超過三個月者，仍應予列報。
前項所稱一定條件，指符合下列情形者：
一、原係短期放款者，以每年償還本息在百分之十以上為原則，惟期限最長以五年為限。
二、原係中長期放款者，其分期償還期限以原殘餘年限之二倍為限，惟最長不得超過三十年。
於原殘餘年限內，其分期償還之部分不得低於積欠本息百分之三十。
若中長期放款已無殘餘年限或殘餘年限之二倍未滿五年者，分期償還期限得延長為五年，並以每年償還本息在百分之十以上為原則。
第一項所謂清償期，對於分期償還之各項放款及其他授信款項，以約定日期定其清償期。
但如銀行依契約請求提前償還者，以銀行通知債務人還款之日為清償期。