Non-interest-bearing loan refers to a loan whose principal or interest is overdue for 90 days.
Criteria for determining non-accrual loans:
1, provisions of the accounting system for financial enterprises (hereinafter referred to as the system). Accrued loans and non-accrued loans are accounted for separately. Unscheduled loans refer to loans that are overdue for 90 days and have not recovered the principal or interest. Accrued loans refer to loans other than accrued loans. If the loan principal or interest is overdue for 90 days, it should be accounted for separately. When an accrued loan is converted into a non-accrued loan, the recorded interest and interest receivable shall be written off.
2. As can be seen from the above provisions, loans that meet one of "loan principal overdue for 90 days" or "interest overdue for 90 days" are non-accrual loans. However, when the loan contract adopts different interest settlement methods, the recognition standard of this non-accrual loan is unreasonable, which is difficult to reflect the bank's operating conditions and income. For example, on July 20, 2003, customer A applied for a one-year loan from the bank, with a principal of 6,543,800 yuan and an annual interest rate of 6%. The contract stipulates that interest shall be settled on the 20th of each month. On August 20th, September 20th and1October 20th, 2003, the bank did not receive the interest paid by customer A, so on June 20th, 2003, the bank changed the loan from accrual to non-accrual for accounting. Namely: loan: 6,543,800,000 yuan has not been accrued; Loan: The accrued loan is 6,543,800 yuan. At the same time, the interest receivable is offset by RMB 65,438+050,000 (65,438+0oox 6% * 3/65,438+02), and the interest receivable is RMB 65,438+050,000 (in red words); Loan: Interest income is 6,543,800 yuan+0.5 million yuan (red sum).
3. Assume that the contract in the above example stipulates that the principal and interest will be repaid when due. When the loan contract expires, customer A is unable to repay the principal and interest. According to the system's identification standard for loans that have not been accrued, the loan principal is not overdue for 90 days and the interest is not overdue for 90 days. At this time, the loan is not a non-accrual loan. The above accounting treatment can only be carried out 90 days after the loan and interest are overdue, that is, 1, 2004,21. Namely: loan: RMB 6,543,800,000+has not been accrued; Loan: The accrued loan is 6,543,800 yuan. At the same time, write off the interest receivable of 750,000 yuan (65,438+0,000x6% x65,438+05/65,438+02) and borrow the interest receivable of 750,000 yuan (red amount); Loan: Interest income is 750,000 yuan (red sum).
4. From the analysis of the above examples, it can be seen that for the same loan, different interest settlement methods agreed in the contract will lead to different confirmation times of non-accrual loans, which will have different effects on the financial situation and operating results of commercial banks. Banks in different years. Therefore, the author believes that only one of "loan principal overdue for 90 days" or "interest overdue for 90 days" is used to confirm outstanding loans, which cannot objectively reflect the operating conditions of commercial banks. The criteria for determining loans that have not been accrued cannot be simply measured by days, but should be determined by the five-level classification of loans.
5. According to the five-level classification, it can not only reflect the change of customers' actual repayment ability, but also objectively reflect the financial situation and operating results of commercial banks, which is in harmony with loan loss preparation. As the loan loss reserve is accrued quarterly, commercial banks check short-term, medium-term and long-term loans one by one at the end of each quarter according to five categories. On the one hand, determine the final balance of loans at all levels in five-level loans, and calculate the special reserves for various loans according to the final balance of loans at all levels and the self-determined withdrawal ratio; On the other hand, the ending balance of non-accrual loans is determined according to the five-level classification of various loans, which is convenient for accrual loans to be converted into non-accrual loans.