The overdue unverified exportproceeds in foreign exchange have been disposed as bad debts with approval from the financial administration at the level of municipality or above;
经地市级（含）以上财政部门批准出口逾期未收汇核销款项作坏账处理的；
2
Article 15 After closing the cases for disposing unverified import payments or exportproceeds in foreign exchanges, the ADs shall timely feedback the disposal results to the VDs.
第十五条进出口收付汇逾期未核销案件查处结束后，检查部门应当及时将案件查处情况向核销部门反馈。
3
Article 12 The trustee bank and the paying bank shall strengthen their supervision over the overdue exportproceeds of exporter and shall also in good time press foreign banks for payment.