1. Loans that borrowers and guarantors fail to pay off after being declared bankrupt according to law;
2. According to the provisions of the General Principles of Civil Law of People's Republic of China (PRC) and the General Principles of Civil Law of People's Republic of China (PRC), loans that cannot be paid off after the borrower dies or is declared missing or dead;
3. Due to major natural disasters or accidents, the borrower is really unable to repay part or all of the loans, and the losses are huge and irreparable, or the loans that cannot be repaid after the insurance is paid off.
4. The lender's proceeds from disposing the loan collateral according to law are not enough to offset the pledged loan.
5. If the loan principal is overdue for two years, the lender applies to the court for litigation, and the loan cannot be recovered after the court decides.
6. For loans that do not meet the requirements specified in the preceding paragraph, but are confirmed by the relevant departments that the borrower or guarantor is actually bankrupt, cancelled or dissolved for more than three years, and cannot be repaid after repayment.
7. The borrower is punished according to law for violating the criminal law, and the property disposed of is not enough to repay the loan owed, and there are no other debtors, and the loan that cannot be recovered is confirmed.
8. Other loans approved for write-off by State Taxation Administration of The People's Republic of China.