(1) When a bank issues a sub-loan, it shall debit this account and credit "unit deposit" and other subjects; When the bank calculates the interest receivable according to the regulations, it debits the account of "interest receivable" and credits the account of "interest income"; When the interest is actually collected, debit the subjects such as "unit deposit" and credit the subjects of "interest receivable" or "interest income". When the borrower repays the due loan, it shall debit the subjects such as "unit deposit" and credit this subject.

(2) At the end of the period, the refinancing should be comprehensively inspected, and the loan loss reserve should be set aside reasonably. We should find out why the subprime loan can't be recovered. If it is really irrecoverable, if it is approved as a bad debt loss, it shall write off the extracted loan loss reserve, debit the subject of "loan loss reserve" and credit it to this subject.

Foreign debt-to-loan refers to foreign exchange-to-loan: foreign exchange (to-loan) refers to the following foreign exchange funds used by domestic units that undertake contractual repayment obligations in foreign currency:

( 1)? Loans from international financial organizations and foreign governments; ?

(2)? International financial subletting and domestic foreign exchange leasing; ?

(3)? Foreign exchange loans from domestic banks and non-bank financial institutions; ?

(4)? Other forms of loans.