Loans that need to be restructured should be at least divided into the following subcategories:

(1) Restructuring loan refers to a loan in which the bank adjusts the repayment terms of the loan contract due to the borrower's financial situation deterioration or inability to repay.

(2) The restructured loan (hereinafter referred to as the restructured loan) is still overdue or the borrower is still unable to repay the loan, at least it should be classified as suspicious.

(3) During the observation period of at least 6 months, the classification level of restructured loans shall not be increased. After the observation period, loans shall be classified in strict accordance with the provisions of these guidelines.