However, Chen adds, if a bank gives up trying to collect a debt, it goes onto the books as a "non-performing loan," and when the authorities come to do an audit, they will be suspicious that the bank is failing to pursue repayment because of collusion or fraud.
陳業鑫說，但是銀行的苦衷在於，若不追債勢將變成呆帳，而且主管機關金管會日後查核時，會不會認為不努力追債是因為有舞弊嫌疑？