Legal Analysis: Conditions for write-off of bad debts: After taking necessary measures and implementing necessary procedures, creditor's rights or equity and related materials required for write-off can be recognized as bad debts. However, after taking necessary measures and implementing necessary procedures, financial enterprises can confirm the overdraft, overdraft interest, handling fee, over-limit fee, late payment fee and related materials required for write-off of bank cards that meet one of the criteria listed in the Criteria for Determining Bad Debts of Bank Cards. After financial enterprises take necessary measures and perform necessary procedures, student loans (including unsecured national student loans) and related materials required for write-off that meet one of the identification criteria listed in the Identification Criteria for Bad Loans of Student Loans can be identified as bad loans.

Legal basis: The Interim Provisions of National Specialized Banks on Establishing Bad Debt Reserve stipulates that each bad debt of less than 50,000 yuan shall be examined and approved by local banks in conjunction with the central financial institutions at the same level; Non-performing loans of more than 50,000 yuan and less than 654.38+10,000 yuan shall be examined and approved by provincial banks in conjunction with central financial institutions at the same level; Each non-performing loan exceeding 654.38+10,000 yuan shall be examined and approved by the head office of a specialized bank according to its subordinate branches.