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法規資訊

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Amendment

Article 6
A bills finance company shall evaluate on and off balance sheet credit assets in accordance with the preceding article and allocate bad debt allowance and reserve for guarantee liabilities that, based on empirical principles, will be sufficient to offset possible losses. The minimum standard for allocation shall be the sum of 1 percent of the balance of Class 1 credit assets (excluding assets that represent claims against an ROC government agency), 2 percent of the balance of Class 2 credit assets, 10 percent of the balance of Class 3 credit assets, 50 percent of the balance of Class 4 credit assets, and the full balance of Class 5 credit assets.