Article 11 Regulators at all levels should continue to pay attention to the non-performing assets of rural credit cooperatives, make a comprehensive analysis of non-performing loans and non-performing assets on a monthly and quarterly basis, make an overall judgment and evaluation of the risk status and changing trend of rural credit cooperatives in a timely manner, and form an analysis report, focusing on the serious risk status and obvious changes. The analysis of non-performing assets includes non-performing loan analysis, risk analysis of non-credit assets and corresponding measures and suggestions.

Article 12 Analysis of non-performing loans. Mainly includes the following contents:

(1) Basic information. The current loan balance, the balance and proportion of non-performing loans, the changes compared with the previous period and the beginning of the year and the reasons. Major changes and anomalies should be emphatically analyzed.

(2) Regional distribution. Analysis on the regional distribution of the balance and proportion of non-performing loans.

(3) Industry distribution. Analysis of loan balance, non-performing loan balance and non-performing loan ratio in various industries. Pay due attention to the national macro-control industries.

(4) investment situation. This paper mainly analyzes the non-performing loans formed by enterprises and institutions (including enterprises and institutions as legal persons, partnerships, sole proprietorship enterprises and collective cooperative organizations), natural persons and ordinary farmers (including micro-credit loans for farmers, joint loan for farmers and student loans), bank cards, housing mortgage loans, automobiles, other natural persons, discounts on acceptance bills and advances.

(5) Direct monitoring objects. Analysis of the situation of the area identified as the key direct monitoring object.

(6) Migration and transformation. This paper analyzes the migration and transformation of various loan forms, focusing on the reasons for downward migration, cash collection and disposal, loan write-off, debt repayment in kind, etc.

Give a special explanation on the collection of non-performing loans replaced by special bills of the central bank, including the progress of collection, fees for collection, debtor information, ledger management, etc.

(7) New non-performing loans. Mainly about the quality of new loans and the formation of non-performing loans after June 65438+1 October12007, focusing on the internal and external reasons for the formation of non-performing loans, and giving a special explanation to the new non-performing loans in that year.

(eight) forecast the trend of non-performing loans, and put forward measures and opinions to strengthen the management or supervision of non-performing loans.

Article 13 Risk analysis of non-credit assets. Mainly includes the following contents:

(1) Basic information. The current balance of non-credit assets, the balance and proportion of non-performing non-credit assets, the balance and proportion of expected losses, and the changes compared with the previous period and the beginning of the year. In particular, changes in investment, debt-paying assets to be processed, accounts receivable, etc. Non-performing non-credit assets and expected losses in this period have changed greatly, which should be analyzed emphatically.

(2) Structural analysis. Regional distribution of non-performing non-credit assets and the situation in the top 10 regions of major non-credit non-performing assets.

(3) Analysis of collection and disposal of non-performing non-credit assets.

(4) Analysis of the causes of new non-performing non-credit assets, especially the problems and typical cases in internal risk control.

(5) Forecasting the trend and expected loss of non-performing non-credit assets, and measures and opinions for continuing to do a good job in the management or supervision of non-credit assets.