Legal basis: Article 186 of the Criminal Law of People's Republic of China (PRC), any employee of a bank or other financial institution who, in violation of laws and administrative regulations, issues credit loans or provides secured loans to related parties on terms superior to those of similar loans of other borrowers, thus causing heavy losses, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than 10,000 yuan but not more than 100,000 yuan; Whoever causes heavy losses shall be sentenced to fixed-term imprisonment of not less than five years and fined not less than 20,000 yuan but not more than 200,000 yuan. Staff of banks or other financial institutions who, in violation of the provisions of laws and administrative regulations, extend loans to people other than related parties, thus causing heavy losses, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than 10,000 yuan but not more than 100,000 yuan; Whoever causes particularly heavy losses shall be sentenced to fixed-term imprisonment of not less than five years and fined not less than 20,000 yuan but not more than 200,000 yuan. If a unit commits the crimes mentioned in the preceding two paragraphs, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding two paragraphs. The scope of related parties is determined in accordance with the Law of People's Republic of China (PRC) Commercial Bank and relevant financial laws and regulations.