(2) Retail loans, such as loans to natural persons and small businesses, are mainly classified according to the length of time in loans overdue. Loans to farmers and rural small and micro enterprises can be classified according to credit rating and guarantee.
(3) The same loan shall not be split and classified.
(4) The following loans should at least be classified as concerns: ① Although the principal and interest are not overdue, the borrower is suspected of maliciously evading the bank debt through merger, reorganization or division. (2) Borrowing the new and returning the old, or repaying through other financing methods. ③ Change the purpose of the loan. (4) The principal or interest is overdue. ⑤ Part of the debts of the same borrower to the Bank or other banks are already bad. ⑥ Loans issued in violation of relevant national laws and regulations.
(5) The following loans should be at least classified into sub-categories: ① If loans overdue (including after extension) has a certain term, its interest receivable will no longer be included in the current profits and losses. (2) The borrower maliciously evades bank debts by means of merger or division, and the principal or interest is overdue.
(6) Loans that need to be restructured should be at least divided into sub-categories. Restructuring loan refers to a loan in which the bank adjusts the repayment terms of the loan contract due to the borrower's financial situation deterioration or inability to repay. Restructuring loans (hereinafter referred to as restructuring loans) are still overdue or borrowers are still unable to repay loans, at least they should be classified as suspicious. During the observation period of at least 6 months, the classification level of restructured loans shall not be improved. After the observation period, loans shall be classified in strict accordance with the provisions of these guidelines.