Foreign exchange lending includes overseas commercial lending, overseas bond issuance lending, international financial organization lending, buyer's credit lending, foreign government lending and national foreign exchange reserve lending. Project units that use foreign exchange loans for lending shall handle the Registration Certificate of Foreign Exchange Loans and the Notice of Opening an Account for Repaying Debt and Interest on the basis of the loan contract according to the requirements for opening a capital account. If foreign exchange brings in cash, they need to go through the examination and approval of opening a special account for foreign exchange loans, and go to the business department to open an account together with a copy of the business license. The business department opens a special account for loans for customers according to the Approval Letter for Opening a Special Account for Foreign Exchange Loans, and a special account for repayment for customers according to the Notice for Opening a Debt Service Account.