The significance lies in adjusting the deviation of value, which is based on market value. The evaluation of collateral value includes three situations: initial evaluation of collateral value before loan issuance, re-evaluation of collateral value after loan issuance, and evaluation of collateral value under non-performing loans. The significance and requirement of the revaluation of collateral value is to adjust the value deviation, which is based on the market value. Collateral refers to the property or right that the debtor or the third party pledges or pledges to the commercial bank to guarantee the realization of the relevant creditor's rights of the commercial bank and to alleviate the credit risk.