According to the "Implementation Opinions on Five-level Classification of Loan Quality of City Commercial Banks", special reserves are drawn for loans of concern, sub-category, doubtful category and loss category, in which the special reserves for concern loans are not less than 2% of unsecured loans, the special reserves for sub-category loans are not less than 20% of unsecured loans, and the special reserves for doubtful loans are not less than 40% of unsecured loans.