Before the promulgation of the Criminal Law Amendment (VI) in 2006, China's criminal law stipulated that the unit could not be the subject of the crime of loan fraud, so at this time, the unit's loan fraud should be solved according to the provisions of the Minutes of the National Symposium on the Trial of Financial Crime Cases promulgated by the Supreme Law 200 1+0. The Summary stipulates that, first, the unit cannot constitute the crime of loan fraud. According to the provisions of Articles 30 and 193 of the Criminal Law, the unit does not constitute the crime of loan fraud. For the loan fraud committed by the unit, it cannot be convicted and punished for the crime of loan fraud, nor can the directly responsible person in charge and other directly responsible personnel be investigated for criminal responsibility. However, in judicial practice, if a unit obviously deceives banks or other financial institutions by signing and performing loan contracts for the purpose of illegal possession, which meets the constitutive requirements of the crime of contract fraud stipulated in Article 224 of the Criminal Law, it shall be convicted and punished for the crime of contract fraud. Therefore, the reference answer given by the judicial examination in that year was item B.
You will find many similar situations in the exam questions before 2006, so if you have any questions, you must look them up in time.