Medium-term loan accounting should follow the following principles:
1. The medium-term loan issued by a financial enterprise is the same as the actual loan amount, and the interest is calculated according to the loan principal and the applicable interest rate, and the loan principal and interest are calculated respectively.
2. Commercial loans and policy loans should be calculated separately.
3. Self-operated loans and entrusted loans are accounted for separately. The risk of self-operated loans shall be borne by financial enterprises, and the principal and interest shall be collected by financial enterprises; The risk of entrusted loan is borne by the customer.
4. Accrued loans and non-accrued loans are calculated separately. Non-accrual loan refers to the loan principal and interest that has not been recovered after 90 days overdue; Accrued loans refer to loans other than accrued loans. If the loan principal and interest are overdue for 90 days, it shall be calculated separately.