12 - Irrecoverable debts and allowances

12-1 Initial recognition for bad and doubtful debt（一）

12-2 Initial recognition for bad and doubtful debt（二）

12-3 Initial recognition for bad and doubtful debt（三）

12-4 Subsequent change in bad and doubtful debt（一）

12-5 Subsequent change in bad and doubtful debt（二）

12-6 Q&A（一）

12-7 Q&A（二）