Loans are divided into five categories according to risk basis: normal, concerned, secondary, doubtful and loss, among which the latter three categories are collectively referred to as non-performing loans. Normal loans and interest-related loans do not need to be restructured. If they need to be restructured, they are at least classified. Those that are still overdue after reorganization shall be classified in turn and classified as suspicious. If it is still overdue, it will be listed as a loss. During the observation period of at least 6 months, the classification level of restructured loans shall not be improved. After the observation period, the loans will be classified in strict accordance with the classification standards.