Loans are large amounts of monetary funds provided by institutions to non-financial sectors (enterprises, administrative institutions and individuals) and their behaviors. They are a form of credit activities in which banks or other institutions lend monetary funds at a certain interest rate and must return them. Loans in a broad sense refer to loans, discounts, overdrafts and other borrowing funds. Banks put concentrated money and monetary funds out through loans, which can meet the needs of social expansion and reproduction and promote economic development. At the same time, banks can also obtain loan interest income and increase their own accumulation. According to China's current financial statistics, all kinds of loans include: (1) short-term loans, which are specifically divided into industrial loans, commercial loans, construction loans, agricultural loans, township enterprises loans, foreign-funded enterprises loans, private enterprises and individuals loans and other short-term loans. (2) Medium and long-term working capital loans. (3) medium and long-term loans. (4) Trust loan. (5) financial leasing. (6) entrusted loans. (7) Bill financing. (8) Various prepayments.