Specific criteria for normal, concerned, secondary, suspicious and loss categories are as follows: classification criteria for loans from enterprises and institutions and other loans from natural persons. On the basis of fully analyzing the possibility that borrowers can repay the principal and interest of loans in full and on time, rural cooperative financial institutions preliminarily classify the loans of enterprises and institutions and other loans of natural persons with reference to the following basic standards, and then determine the classification results in strict accordance with the core definition.

1. The following conditions are classified as normal: (1) The borrower has the ability to fulfill his promise, has a good willingness to repay, is in normal operating and financial conditions, can repay the principal and interest normally, and the rural cooperative financial institutions are fully confident that the borrower will eventually repay the loan. (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.

Normal reference characteristics: a. The borrower's production and operation are normal, the main operating indicators are reasonable, the cash flow is sufficient, and the loan principal and interest can be fully repaid. B. The loan is not due yet. C this loan can pay interest on schedule. 2. Under normal circumstances, it is classified as a concern category under any of the following circumstances: (1) The borrower's sales revenue and operating profit decline or there are 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, but the guarantor David has strong repayment ability (14). The value of loan collateral decreases, or rural cooperative financial institutions lose control of collateral; 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).

Reference characteristics of attention category: a. Changes in macro-economy, industry, market, technology, products, internal management or financial status of enterprises have adversely affected the normal operation of borrowers, but their repayment ability has not yet appeared obvious problems. B possible adverse effects of the borrower's reorganization (such as merger, division, contracting, leasing, etc.). ) Debt to banks.

C. The borrower has poor repayment willingness and does not actively cooperate with the bank. The borrower cannot fully repay the loan principal and interest by relying on its normal operating income, but the loan guarantee is legal, effective and sufficient, and the bank is fully capable of fully recovering the loan principal and interest through the recovery guarantee. E. There is a problem with the validity of the guarantee, which may affect the loan repayment. F loans overdue (including after the extension) shall not exceed 90 days (including).

G. The interest owed on this loan shall not exceed 90 days (including 90 days). One of the data: paying attention to loans, other banks also listed the following characteristics: willingness to repay loans; The price of the loan collateral (pledge) drops, or the bank loses control of the collateral (pledge); The financial status of the loan guarantor is in doubt; The bank failed to effectively supervise the loss of loans or documents. 3. Under any of the following circumstances, it is generally classified as sub-category: (1) The borrower suffers from operating losses, and 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).

Sub-category reference characteristics: a. It is difficult for borrowers to pay and obtain new funds. B neither the borrower's normal operating income nor the guarantee provided can guarantee the bank to recover the loan principal and interest in full. C. Due to the deterioration of the borrower's financial situation or inability to repay, it is necessary to make major adjustments to the repayment terms of the loan contract. D more than 90 days to 180 days in loans overdue (including after the extension).

E. The loan is overdue for more than 90 days to 180 days (inclusive). Data 2: Sub-prime loans. Other banks also listed the following characteristics: the borrower's net cash flow is negative, payment is difficult, the borrower cannot repay the debts of other financial institutions, the borrower's internal management problems hinder the repayment of debts, the estimated loan loss is below 30%, and the loan principal is overdue by 9 1 day to 180 days (inclusive). 4. Generally, one of the following circumstances is classified as suspicious. (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.

Reference characteristics of suspicious category: a. Due to the deterioration of the borrower's financial situation or inability to repay, the loan is still overdue or the borrower is still unable to repay after the bank adjusts the repayment terms of the loan contract. B the borrower has been closed or semi-closed for more than half a year, and the income source is unstable. Even if the guarantee is implemented, the loan will definitely cause greater losses. C.

Loans whose projects are suspended or postponed due to business deterioration, litigation and other reasons. D. The borrower's asset-liability ratio exceeds 100%, and it sustained losses in that year. E. the bank has filed a lawsuit, but the execution procedure has not yet ended, and the loan cannot be paid off in full, resulting in great losses. F loans overdue (including after the extension) exceeds 180 days. G. the loan is overdue for more than 180 days.

The third information: suspicious loans, the example of professional banks still exists: the estimated loan loss rate is between 30% and 90%; The overdue loan principal (including after extension) is above 180. 5. In any of the following circumstances, it is generally classified as a loss: (1) The borrower's legal person qualification is terminated due to dissolution, closure, revocation and bankruptcy according to law, and the rural credit cooperative has not recovered the loan after recovering 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 borrower and the guarantor are enforced, both the borrower and the guarantor have no property to execute, and the rural credit cooperative is still unable to recover the loan after the termination of the ruling; (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 identified as one of the bad debt conditions according to the Notice of the Ministry of Finance on Printing and Distributing (Jin Cai [2005] No.50); (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%.

Reference characteristics of loss category: A. The borrower and guarantor are declared bankrupt, closed or dissolved according to law, the legal person qualification is terminated, and the bank fails to recover the loan after recourse to the borrower and guarantor. B. The borrower suffers from major natural disasters or accidents, resulting in huge losses, and cannot obtain insurance compensation, or the borrower is really unable to repay part or all of the loan after insurance compensation, and the bank still fails to recover the loan after paying off its property and claiming compensation from the guarantor.

C. Although the borrower has not been declared bankrupt, closed down or dissolved according to law, it has completely stopped its business activities, its business license has been cancelled or revoked by the administrative department for industry and commerce at or above the county level according to law, and its legal person status has been terminated. After paying off the borrower and guarantor, the bank still failed to recover the loan. D the borrower violates the criminal law, is punished according to law, the property is insufficient to repay the borrowed loan, and there is no other loan undertaker, and the bank really cannot recover the loan after recovery.

E. Because the borrower and guarantor can't repay the due loan, the bank resorts to the law and enforces it. The borrower and guarantor have no property to execute, and the bank still can't recover the loan after the execution is terminated. F. Due to the above reasons (a-e), if the borrower cannot repay the loan due, the bank will record the legally acquired mortgaged assets according to the fair market value confirmed by the assessment, and deduct the loan acceptance fee of the mortgaged assets, which is less than the difference of the loan office, and it cannot be recovered after recovery.

G. Advance payment occurs when opening letters of credit, processing acceptance bills, issuing letters of guarantee, etc. The applicant and guarantor of the letter of credit give advances from A to F that cannot be repaid for the above reasons, but the bank can't recover the advances after recovering them. H loan projects approved for write-off by the State Council. The fourth information: loss loans, examples of professional banks are: loans that have not been written off by the national tax department; It is estimated that the loan loss is above 90%.

Note: 1. The basic classification criteria of normal, concerned, secondary and suspicious loans are the basic characteristic forms of various loan risks, and it is impossible to enumerate them one by one. They are only important reference factors for loan classification. 2. In the classification, the key is to grasp the borrower's repayment ability and the degree of loan loss, adjust the initial classification result after combining the guarantee analysis, and determine the classification result according to the core definition.

Second, the five-level classification of loans.

The five-level classification of loans refers to the five-level classification of loan quality by commercial banks according to the actual repayment ability of borrowers. That is, according to the degree of risk, loans are divided into five categories: normal, concerned, secondary, suspicious and loss, and the latter three categories are non-performing loans.

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III. Basis for five-level classification of loans

Five kinds of loans are defined as:

Normal: The borrower can perform the contract, and there is no sufficient reason to suspect that the loan principal and interest cannot be repaid in full and on time.

Note: Although the borrower has the ability to repay the loan principal and interest at present, there are some factors that may adversely affect the repayment.

Secondary: The borrower has obvious problems in repayment ability, and cannot fully repay the loan principal and interest by relying entirely on its normal operating income. Even if the guarantee is implemented, it may cause certain losses.

Suspicious: the borrower can't repay the loan principal and interest in full, even if the guarantee is implemented, it will definitely cause great losses.

Loss: After taking all possible measures or all necessary legal procedures, the principal and interest are still unrecoverable, or only a small part can be recovered.

Fourth, how is the five-level classification of bank loans specifically divided?

According to the actual repayment ability of borrowers, Industrial Bank divides the loan quality into five categories. Loans are divided into five categories: normal, concerned, secondary, doubtful and loss, and the latter three categories are non-performing loans.

First, normal.

The borrower can pay the interest together without any negative factors, and the bank is fully confident that the borrower can repay the loan principal and interest in full and on time. The probability of loan loss is 0. Second, attach importance to loans.

Although the borrower has the ability to repay the loan principal and interest at present, there are some factors that may adversely affect the repayment. If these factors persist, the borrower's repayment ability will be affected and the loan will exceed 5%. Third, subprime loans.

The borrower has obvious problems in repayment ability, and relies entirely on its normal operation to repay the principal and interest of the loan. It needs to repay the interest through disposal of assets, external financing and even mortgage guarantee. The probability of loan loss is 30%-50%.

Fourth,

The borrower can't repay the loan principal and interest in full, even if the mortgage or guarantee is implemented, it will certainly cause certain losses, only because of the borrower's reorganization, merger and pending litigation, the amount of losses can not be determined between 50% and 75%.

Verb (abbreviation for verb) loss loan

Refers to the possibility that the borrower has repaid the principal and interest for free. No matter what measures are taken, the program is lost, or even if a small part can be recovered, its value is very small. From the bank's point of view, it is meaningless and necessary to keep it as a bank asset in the accounts. Such loans should be cancelled immediately after the necessary legal procedures are performed, and the loan loss probability is 75%- 100%.