When a commercial bank conducts impairment tests on loans, it shall, according to the actual situation of the bank, divide the loans into loans with significant single amount and loans with insignificant single amount. For loans with significant single amount, impairment test shall be conducted separately; For loans with insignificant single amount, the impairment test can be carried out separately, or it can be included in the loan portfolio with similar credit risk characteristics. Loans that fail to pass the individual impairment test should also be included in the loan portfolio with similar credit risk characteristics, and then be tested for impairment.