All kinds of assets other than loans, including direct credit substitution items in off-balance-sheet items, should also be divided into five categories according to net assets, debtor's repayment ability, debtor's credit rating and guarantee, including normal, concerned, secondary, suspicious and loss, of which the latter three categories are collectively referred to as non-performing assets.

In the process of loan classification, commercial banks should at least do the following six aspects:

(a) establish and improve the internal control system, improve the credit laws, regulations and methods;

(2) Establish an effective credit organization and management system;

(3) Separate loans;

(four) improve the credit file management system to ensure the continuity and integrity of the loan file;

(five) improve the management information system to ensure that the management can obtain important information about the loan situation in a timely manner;

(6) urging borrowers to provide true and accurate financial information.

When classifying, we should focus on the safety degree of asset value, and refer to the standards and requirements of loan risk classification for details.