1. is classified as financial assets measured at amortized cost and fair value, and its changes are included in other comprehensive income.

2. Leased receivables.

3. Contract assets.

4, part of the loan commitment and financial guarantee contract.

The basis of judgment is:

1. The issuer or debtor has significant financial difficulties.

2. The debtor violates the contract, such as default or overdue payment of principal or interest.

3. Creditors give other concessions that debtors will not make under any circumstances because of economic or contractual considerations related to debtors' financial difficulties.

4. The debtor may go bankrupt and carry out other financial restructuring.

5. The issuer or debtor has financial difficulties, resulting in the disappearance of the active market of the financial asset.

6. Buying or generating a financial asset at a large discount reflects the fact that the loss has occurred.

The impairment of financial assets may be caused by multiple events, not necessarily by events that can be identified separately.