Legal analysis: according to the relevant laws and regulations, who obtains loans, bill acceptance, letters of credit, guarantees, etc. Whoever, by deception, causes heavy losses to banks or other financial institutions or has other serious circumstances shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also, or shall only, be fined; Whoever causes particularly heavy losses to banks or other financial institutions or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.

Legal basis: Article 280 of the Criminal Law of People's Republic of China (PRC) whoever forges the seal of a company, enterprise, institution or people's organization shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention, public surveillance or deprivation of political rights. The person who made the bank memo forged the bank seal and was suspected of forging the company seal.