Legal objectivity:

Article 2 of the Implementing Rules for Foreign Debt Registration: Foreign debt refers to all debts directly borrowed from abroad and subject to contractual repayment obligations in foreign currencies. Specific contents include: (1) Loans from international financial organizations: refers to loans provided by the International Monetary Fund, World Bank, Asian Development Bank, United Nations Fund for Agricultural Development and other international and regional financial organizations; (2) Loans from foreign governments: Refers to official development assistance loans provided by foreign governments to our country; (3) Loans from foreign banks and non-bank financial institutions: refers to loans provided by overseas banks, other non-bank financial institutions and syndicated organizations; (4) Buyer's credit: refers to exports Loans provided by foreign banks with credit to my country's import departments or banks to purchase equipment from exporting countries; (5) Foreign enterprise loans: refers to loans provided by overseas non-financial institutions; (6) Issuance of foreign currency bonds: refers to domestic institutions overseas Bonds issued in the capital market with face value expressed in foreign currency; (7) International financial lease: refers to the financial lease provided by overseas leasing institutions to domestic institutions; (8) Deferred payment: refers to the financial lease provided by foreign exporters to domestic import departments , three months after the imported goods have entered the country, the importing enterprise will not pay the external payment; (9) Debts repaid directly in cash in the compensation trade: refers to the compensation trade contract that stipulates that the goods will be repaid in cash or that the repayment of the goods is changed to Debts repaid in cash include debts compensated with foreign exchange proceeds from exports. (10) Other forms of foreign debt, including: 1. Foreign currency deposits from overseas institutions or individuals absorbed by domestic financial institutions; 2. Borrowings from domestic enterprises (including foreign-invested enterprises) to domestic foreign-funded or Sino-foreign joint venture banks, etc. In addition, the following situations are also considered foreign debts: 1. Debts that are actually repaid by domestic institutions that have been transferred into the country in various forms by institutions registered abroad; 2. External debts of institutions stationed abroad that are not registered abroad; 3. Foreign investors The investment enterprise borrows money from the outside in the name of the foreign party, and the borrowed items are used for capital or equipment investment other than the enterprise's equity. There is a contract or other legally binding document between the foreign party and the enterprise that stipulates that the enterprise is responsible for repaying the debt; 4. The Chinese party A guarantee is issued for the foreign party's debt, and the Chinese party actually performs its repayment obligations; 5. The debt of a wholly foreign-owned enterprise to its parent company.