(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.

2, one of the following circumstances is generally listed as concern:

(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).

3, one of the following circumstances is generally classified as two categories:

(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).

4, one of the following circumstances 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.

5, one of the following circumstances is generally classified as a loss:

(1) The borrower's legal person status is terminated due to dissolution, closure, revocation or bankruptcy according to law, and the rural credit cooperative has not recovered the loan after claiming compensation from 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%.

Extended data:

First, the limitations of the five-level loan classification system

1, relying too much on subjective judgment. In the loan classification system based on subjective judgment, the classification results of similar loans are basically correct, but the boundaries between different types of loans are vague, so it is difficult to keep the classification results consistent.

2. Emphasis is placed on post-loan inspection, which cannot provide early warning for asset quality deterioration. For example, follow up the borrower's contract execution, project progress and operation to remind the borrower to prepare funds in time, repay the principal and interest on time, and collect the overdue loan principal and interest. Although the dynamic monitoring of loans can be realized to a great extent, the early warning of asset quality deterioration can not play a role, and the deterioration can only be found when the loan cannot repay the principal and interest.

3. It is also difficult for commercial banks to use the five-level classification to decide whether to issue loans, how big the loan amount is, the interest rate level of loans and the requirements for collateral and guarantee.

4. The classification result is thick line classification. The five-level classification is too rough for normal loans, and it is only divided into two levels, so it is impossible to distinguish its risks. The loan balance is too concentrated in these two levels, but the risks are not the same. A perfect internal risk loan rating system should further refine the five-level classification, divide normal loans into 5-7 categories, and adopt different management methods from the perspective of risk management.

4.5. It is difficult to cover the credit risk of banks by using the five-level classification of loans to make provision for loans. According to the regulations of China's regulatory authorities, the five-level classification only covers the loan balance to a great extent, not all the risk exposure of commercial banks.

5. The so-called credit risk exposure or exposure includes not only the loans that the borrower has withdrawn, but also some loans that have not been withdrawn, that is, the departments that promise not to lend again. Moreover, there is no clear regulation on how to measure the credit risk of off-balance sheet contingent liabilities.

6. Five-level classification can't distinguish between borrower risk and debt risk. The five-level classification comprehensively considers the risk factors of borrowers and loans, and is neither a customer rating nor a loan rating to a large extent. This also reflects from another aspect that the main purpose of the five-level classification of loans is only to help the regulatory authorities understand the loan quality of commercial banks.

Second, the repayment method of the loan

(1) Equal principal and interest repayment method: equal repayment every month, the sum of loan principal and interest. Most banks have adopted this method for housing provident fund loans and commercial personal housing loans. So the monthly repayment amount is the same;

(2) average capital repayment method: that is, the borrower distributes the loan amount to each period (month) evenly throughout the repayment period and pays off the loan interest from the previous trading day to the repayment date. In this way, the monthly repayment amount decreases month by month;

(3) Paying interest and principal on a monthly basis: that is, the borrower repays the loan principal in one lump sum on the loan maturity date (applicable to loans with a term of less than one year (including one year)), and the loan bears interest on a daily basis and the interest is repaid on a monthly basis;

(4) Repay part of the loan in advance: that is, the borrower can repay part of the loan amount in advance when applying to the bank, which is generally an integer multiple of 65,438+0,000 or 65,438+0,000. After repayment, the lending bank will issue a new repayment plan, and the repayment amount and repayment period will change, but the repayment method will remain unchanged, and the new repayment period shall not exceed the original loan period.

(5) prepayment of all loans: that is, the borrower can repay all the loan amount in advance when applying to the bank, and the loan bank will terminate the borrower's loan at this time after repayment and handle the corresponding cancellation procedures.

(6) Pay back as you borrow: interest is calculated on a daily basis after borrowing, and interest is calculated on a daily basis. You can pay the money in one lump sum at any time without any penalty.

Baidu Encyclopedia-Five Categories of Loans

Baidu encyclopedia-loan