1. The crime of illegally issuing loans shall be accepted by the public security organ, people's procuratorate or people's court in the place where the crime was committed.

2. Legal basis: Criminal Procedure Law of People's Republic of China (PRC).

Article 110 Any unit or individual who discovers criminal facts or suspects has the right and obligation to report to the public security organ, the people's procuratorate or the people's court.

Victims have the right to report and accuse criminal facts or criminal suspects who infringe their personal and property rights to public security organs, people's procuratorates or people's courts.

Public security organs, people's procuratorates or people's courts shall accept reports, complaints and reports. If it does not belong to its own jurisdiction, it shall be transferred to the competent authority for handling, and the informant, complainant and informant shall be notified; For those who are not under their jurisdiction and must take emergency measures, they should take emergency measures first and then transfer them to the competent department.

Where a criminal surrenders himself to a public security organ, a people's procuratorate or a people's court, the provisions of the third paragraph shall apply.

Second, what are the specific elements of the crime of illegally issuing loans?

1, criminal object

The object of the crime of illegally issuing loans is the national financial management system, specifically the national loan management system.

2. The objective aspect of crime

Objectively, this crime is manifested as the behavior that the actor violates the provisions of laws and administrative regulations, neglects his duty or abuses his power, and issues loans, thus causing heavy losses.

3. Subject of crime

The subject of this crime is a special subject, that is, the staff of banks or other financial institutions, and the unit can be the subject of this crime.

4. Subjective aspects of crime

The crime of illegally issuing loans is subjectively manifested as negligence, that is, the possible heavy losses caused by the actor's illegal loan issuance are due to negligence.

To sum up, the determination of the losses caused by the crime of illegally issuing loans should be based on the time when the investigation organ filed the case. After the investigation organ files a case, the actor's restitution behavior does not affect the conviction, nor does it affect the determination of the amount of loss. I hope the above content can help you. If you have any other questions, please click the button below to consult a professional lawyer.