Irrevocable commitment refers to the commitment of the reporting institution to provide irrevocable monetary funds to customers at a certain date in the future according to the agreed conditions, including loan commitment and revolving credit line. Contingent liabilities refer to the business that the reporting institution accepts the entrustment of customers and assumes responsibilities for third parties, including bank acceptance bills, letters of credit, letters of guarantee, bond issuance guarantee, financing guarantee, etc. Contingent liabilities also include asset sales with recourse, asset purchases with recourse, repurchase agreements and asset securitization loans for institutions whose credit risks are still being reported.