Restructuring loan (full name restructuring loan) refers to the loan in which the bank adjusts the repayment terms of the loan contract because of the borrower's financial situation deterioration or inability to repay. The restructuring measures that banks usually take for problem loans include the following contents: loan extension, repayment of old loans, repayment of old loans, repayment of new loans, reduction or full reduction of penalty interest, reduction or partial reduction of principal, debt-to-equity swap, loan in kind, additional collateral, redefining repayment methods and the amount of each repayment, etc. According to Article 7 5438+0.65438 of the Guiding Principles for Loan Risk Classification officially promulgated by the People's Bank of China in February 2006: the loans that need to be restructured should be divided into at least one subcategory; If the restructured loan is still overdue, or the borrower is still unable to repay the loan, it should at least be classified as suspicious.