The specific criteria are as follows:

Classification standard for loans from enterprises and institutions and other loans from natural persons

On the basis of fully analyzing the possibility of borrowers repaying the principal and interest of loans in full and on time, rural cooperative financial institutions make a preliminary classification of loans from enterprises and institutions and other loans from natural persons with reference to the following basic standards, and then determine the classification results in strict accordance with the core definition.

1. The following conditions are normal:

(1) The borrower has the ability to fulfill its commitments, has a good willingness to repay, is in normal operation and finance, and can repay the principal and interest normally. Rural cooperative financial institutions are fully confident that borrowers will eventually repay their loans.

(2) The borrower may have some negative factors, but the cash flow is sufficient, which will not have a substantial impact on the full repayment of the loan principal and interest.

Normal category reference features:

A. The borrower's production and operation are normal, its main operating indicators are reasonable, its cash flow is sufficient, and it can always repay the loan principal and interest in full.

B. The loan is not due yet.

C. this loan can pay interest on schedule.

2. In any of the following circumstances, it is generally classified as a concern category:

(1) The borrower's sales revenue and operating profit decrease or show signs of insufficient liquidity, and some key financial indicators show abnormal adverse changes or are lower than the average level of the same industry;

(2) Contingent liabilities of the borrower (such as external guarantee, issuance of commercial paper, etc.). ) is too large or greatly increased compared with the previous period;

(3) The borrower's fixed assets loan project has major factors that are not conducive to loan repayment (such as prolonged construction period of infrastructure projects and excessive budget increase);

(4) The borrower has major problems in operation and management or fails to use the loan according to the agreed purpose;

(5) Reorganization of the borrower or guarantor (such as division, merger, leasing, contracting, joint venture, shareholding system reform, etc.). ) may adversely affect the loan;

(6) Major changes have taken place in the major shareholders, affiliated enterprises or parent-subsidiary companies of the borrower, which is not conducive to loan repayment;

(7) The borrower's management has major differences of opinion or the behavior of the legal representative and major operators has changed, which is not conducive to loan repayment;

(8) Loans issued in violation of industry credit management regulations or regulatory rules of regulatory agencies;

(9) Loans of borrowers in other financial institutions are classified into subcategories;

(10) Changes in external factors such as macro-economy, market, industry, and management policies adversely affect the borrower's operation and may affect the borrower's solvency;

(1 1) The borrower is in a state of suspension or semi-suspension, but the mortgage (pledge) rate is sufficient, and the collateral is far greater than the value of realizing the principal and interest of the loan and the cost of realizing the creditor's rights, so he is fully confident of finally recovering the loan.

(12) Borrowing new loans to repay old ones, the enterprise operates normally and can repay the principal and interest as agreed.

(13) The borrower has poor repayment ability and the guarantor David has strong repayment ability.

(14) The value of the loan collateral (pledge) decreases, or the rural cooperative financial institutions lose control over the collateral (pledge); There are problems with the validity of the guarantee, which may affect the loan repayment;

(15) Loans with overdue principal or interest (including extension, the same below) within 90 days (inclusive) or advances from off-balance sheet business within 30 days (inclusive).

Note the reference characteristics of the class:

A. Changes in macro-economy, industry, market, technology, products, internal management or enterprise's financial situation have adverse effects on the normal operation of the borrower, but there is no obvious problem in its ability to repay the loan.

B possible adverse effects of the borrower's reorganization (such as merger, division, contracting, leasing, etc.). ) Debt to banks.

C. The borrower has poor repayment willingness and does not actively cooperate with the bank.

D. The borrower cannot fully repay the loan principal and interest by relying on its normal operating income, but the loan guarantee is legal, effective and sufficient, and the bank is fully capable of fully recovering the loan principal and interest through the recovery guarantee.

E. There is a problem with the validity of the guarantee, which may affect the loan repayment.

F loans overdue (including after the extension) shall not exceed 90 days (inclusive).

G. The default interest on this loan shall not exceed 90 days (including 90 days).

One of the data: paying attention to loans, other banks also listed the following characteristics:

Willingness to repay the loan; The price of the loan collateral (pledge) drops, or the bank loses control of the collateral (pledge); The financial status of the loan guarantor is in doubt; The bank failed to effectively supervise the loss of loans or documents.

3. In any of the following circumstances, it is generally classified as a subclass:

(1) The borrower suffers from operating losses, so it is difficult to pay and obtain supplementary funds, and the cash flow from operating activities is negative;

(2) The borrower cannot repay the debts of other creditors;

(3) The borrower has to maintain production and operation by selling or selling off the main production and operation fixed assets, or raise repayment funds by auction of collateral and performance of guarantee responsibilities;

(4) The borrower obtains the loan by improper means such as concealing the facts;

(5) There are problems in the internal management of the borrower, which cause substantial damage to the normal operation and hinder the timely and full repayment of debts;

(6) The borrower is in a semi-closed state, and the guarantee is average or poor;

(seven) to clean up the loan principal and interest and preserve assets for the purpose of "borrowing new and returning old" loans;

(8) Restructured loans that can repay the principal and interest;

(9) Incomplete credit files and loss of important legal documents have a substantial impact on repayment;

(10) The borrower's loans in other financial institutions are classified as suspicious;

(1 1) Loans issued in violation of national laws and administrative regulations;

(12) Off-balance-sheet loans or advances with overdue principal or interest of 9 1 day to 180 days (inclusive) are 3 1 day to 90 days (inclusive).

Subclass reference features:

A. it is difficult for the borrower to pay and obtain new funds.

B neither the normal operating income of the borrower nor the guarantee provided can guarantee the bank to recover the loan principal and interest in full.

C. Due to the deterioration of the borrower's financial situation or inability to repay, it is necessary to make major adjustments to the repayment terms of the loan contract.

D loans overdue (including after the extension) lasts for more than 90 days to 180 days (including).

E. The loan is overdue for more than 90 days to 180 days (inclusive).

Data 2: Sub-prime loans. Other banks also listed the following characteristics:

The borrower's net cash flow is negative, it is difficult to pay, it is unable to repay the debts of other financial institutions, and there are problems in the borrower's internal management, which hinder the repayment of debts. It is estimated that the loan loss is below 30%, and the loan principal is overdue by 9 1 day to 180 days (inclusive).

4. In any of the following circumstances, it is generally classified as suspicious:

(1) The borrower is in a suspended or semi-suspended state, and the fixed asset loan project is in a suspended or postponed state;

(2) The borrower is actually insolvent;

(3) The borrower enters the liquidation procedure;

(4) The borrower or its legal representative is involved in a major case, which has a significant impact on the normal business activities of the borrower;

(five) after the borrower's restructuring, the debts of rural cooperative financial institutions are difficult to implement or have been implemented, but they cannot repay the principal and interest normally;

(6) After many negotiations, the borrower obviously has no willingness to repay;

(7) have recourse to legal recourse for loans;

(8) The principal and interest cannot be repaid normally after the loan is restructured;

(9) Loans of borrowers in other financial institutions are classified as losses;

(10) Loans or advances for off-balance sheet business with overdue principal or interest exceeding 18 1 day exceed 9 1 day.

Reference characteristics of suspicious categories:

A. Due to the deterioration of the borrower's financial situation or inability to repay, the loan is still overdue or the borrower is still unable to repay the loan after the bank adjusts the repayment terms of the loan contract.

B the borrower has been closed or semi-closed for more than half a year, and the income source is unstable. Even if the guarantee is implemented, the loan will certainly cause great losses.

C. Loans where the project is suspended or postponed due to shortage of funds, deterioration of operation, litigation and other reasons. D The borrower's asset-liability ratio exceeds 100%, and it sustained losses in that year.

E. the bank has filed a lawsuit, but the execution procedure has not yet ended, and the loan cannot be paid off in full, resulting in great losses.

F loans overdue (including after the extension) exceeds 180 days.

G. the loan interest is overdue for more than 180 days.

Data 3: Suspicious loans, examples of specialized banks are:

It is estimated that the loan loss rate is between 30% and 90%; The overdue loan principal (including after extension) is above 180.

5. In any of the following circumstances, it is generally classified as a loss:

(1) If the borrower is dissolved, closed, revoked or declared bankrupt according to law, the rural credit cooperative will recover the borrower and its guarantor according to law;

(2) The borrower has completely stopped business activities and there is no hope of returning to work, or the product has no market, is seriously insolvent and is on the verge of bankruptcy. Rural credit cooperatives shall pay off their property according to law and recover the loans that their guarantors failed to recover;

(3) If the borrower dies or is declared missing in accordance with the General Principles of the Civil Law of People's Republic of China (PRC) and the General Principles of the Civil Law of People's Republic of China (PRC), the rural credit cooperative shall pay off his property or inheritance according to law and recover the loan that the guarantor has not recovered;

(4) The borrower suffers from major natural disasters or accidents, suffers huge losses, cannot obtain insurance compensation, and is really unable to repay the loan; Or part of the loans that can't be repaid after the insurance compensation is paid off, and the loans that can't be recovered after the rural credit cooperatives pay off their property or recover the guarantor according to law;

(5) The borrower is sentenced to punishment according to law for violating the criminal law, and his property is not enough to repay the borrowed debt, and there are no other debtors, so the rural credit cooperatives can't recover the loan after recovery according to law;

(6) If the borrower and his guarantor cannot repay the debts due, the rural credit cooperatives resort to the law. After the court enforces the borrower and the guarantor, the borrower and the guarantor have no property to execute, and the rural credit cooperative is still unable to recover the loan after the court decides to terminate the execution;

(7) Due to the above reasons (1) to (6), the borrower can't repay the debts due, and the rural credit cooperatives can't recover the debt-paying assets obtained according to the fair market value confirmed by the assessment, which is less than the difference between the loan principal and interest after deducting the debt-paying assets;

(8) When an advance payment occurs in opening a letter of credit, handling an acceptance bill, opening a letter of guarantee, etc. If the applicant and guarantor of the letter of credit are unable to repay the advance due to the above reasons (1) to (6), the rural credit cooperatives are still unable to recover the advance after recovery;

(nine) the net loss that should be borne by the rural credit cooperatives because the bank card is forged, fraudulently used or defrauded;

(10) The loan that cannot be recovered after the rural credit cooperatives claim joint and several liabilities from the guarantor according to law within the determined effective recourse period;

(1 1) Other receivables of rural credit cooperatives that cannot be recovered after 3 years except loan principal and interest receivable.

(12) Loans that have exceeded the limitation of action.

(13) Credit assets that meet the requirements of the Notice of the Ministry of Finance on Printing and Distributing No.50 [2005] of the Ministry of Finance are recognized as one of the bad debt conditions;

(14) The borrower is unable to repay the loan, and even if he disposes of the mortgaged property or claims compensation from the guarantor, he can only recover a small part. It is estimated that the loan loss rate will exceed 85%.

Reference characteristics of loss level:

A. The borrower and guarantor are declared bankrupt, closed or dissolved according to law, and their legal person status is terminated, and the bank fails to recover the loan after recourse to the borrower and guarantor.

B. The borrower suffers from major natural disasters or accidents, resulting in huge losses and unable to obtain insurance compensation, or it is really unable to repay part or all of the loan after insurance compensation, and the bank cannot recover the loan after paying off its property and recovering the guarantor.

C. Loans that have not been recovered after the borrower has not been declared bankrupt, closed down or dissolved according to law, but have completely stopped business activities, and have been cancelled, business license revoked and legal person status terminated by the administrative department for industry and commerce at or above the county level.

D. If the borrower is punished according to law for violating the criminal law, and his property is not enough to repay the borrowed loan, and there is no other loan undertaker, the bank really cannot recover the loan after recovery.

E. Because the borrower and guarantor can't repay the due loan, the bank resort enforces the borrower and guarantor by law and is executed by the court, and the borrower and guarantor have no property to execute, and the bank still can't recover the loan after the court decides to terminate the execution.

F. If the borrower fails to repay the loan due to the above reasons (a to e), the bank will record the legally obtained mortgaged assets according to the fair market value confirmed by the assessment, and deduct the acceptance fee of the mortgaged assets, which is less than the difference of the loan office, and the loan cannot be recovered after recovery.

G. Advance payment occurs when opening letters of credit, processing acceptance bills, issuing letters of guarantee, etc. The applicant and guarantor grant the above reasons from A to F, the advance payment cannot be repaid, and the bank still cannot recover the advance payment after it is recovered.

H loan projects approved for write-off by the State Council.

Data 4: Loss loans, examples of specialized banks are:

Loans that have not been written off by the national tax department; It is estimated that the loan loss is above 90%.

Description:

1. The basic classification criteria of normal, concerned, subprime and suspicious loans are the basic characteristic forms of various loan risks, and it is impossible to exhaust them by enumeration. They are only important reference factors for loan classification.

2. In the classification, the key is to grasp the borrower's repayment ability and the degree of loan loss, adjust the initial classification result after combining the guarantee analysis, and determine the classification result according to the core definition.