Article 1 refers to the fact that the impairment loss of assets is in the credit, which means that there are more impairment losses accrued at the beginning, that is, the amount actually recovered is more than expected, so some impairment losses should be transferred back. In the second entry, the borrower incurred non-operating expenses, indicating that the value of the mortgaged assets received was far less than expected, and the difference exceeded the accrued impairment loss. Therefore, it is necessary to further confirm the loss. This kind of loss is actually called debt restructuring in accounting, and the restructuring loss is recognized and recorded as non-operating expenses.

I suggest you refer to the following section on debt restructuring.