According to Article 10 of the Administrative Measures for the Write-off of Bad Debts of Financial Enterprises, if the guarantor and guarantee conditions of a debtor's multiple loans in different financial enterprises are completely the same, as long as one of the financial enterprises obtains a court decision on termination or suspension without property enforcement through litigation, or a court decision on termination or suspension of property that is difficult to enforce or unenforceable, other financial enterprises can write off the debtor's related creditor's rights according to court decisions, internal collection reports and legal opinions.

Bad debts of financial enterprises that provide conclusive evidence and meet the prescribed conditions after examination shall be reported at any time, examined and approved at any time, and written off from the bad debt reserve in time. Financial enterprises shall not conceal non-reporting, long-term losses and cover up non-performing assets.

Extended data:

1. Loan write-off means that if the bank thinks that the loan cannot be recovered from the borrower, it will be deleted from the bank's financial statements.

2. Loan write-off is the abbreviation of "write-off of non-performing loans", which is the system for banks to write off non-performing loans or loan losses according to regulations. According to the relevant provisions of the Interim Provisions of the Ministry of Finance on Establishing Non-performing Loan Reserves of National Specialized Banks, the amount of each non-performing loan is less than 50,000 yuan.

3, by the local banks in conjunction with the central financial institutions at the same level for examination and approval, non-performing loans each amount more than 50000 yuan, 65438+ ten thousand yuan, by the provincial banks in conjunction with the central financial institutions at the same level for examination and approval; Each non-performing loan of more than 654.38+10,000 yuan shall be examined and approved by the head office of specialized banks according to the opinions of lower-level banks and provincial central financial institutions, and reported to the Ministry of Finance for the record.

In the specific implementation, the amount of approval has been adjusted. Banks and central financial institutions should strictly implement the relevant provisions of the state on loan write-off in the process of loan write-off, and must not approve beyond their authority or violate the relevant provisions, and offenders will be held accountable.

4. Why do banks write off loans?

The borrower goes bankrupt, the borrower encounters major changes or natural losses, etc. Obviously, the loan cannot be returned. In this case, the bank will write off and purify the assets through certain procedures.