Loan is a form of credit activity in which banks or other financial institutions lend monetary funds at a certain interest rate and must return them. Loans in a broad sense refer to loans, discounts, overdrafts and other borrowing funds. Banks put concentrated money and monetary funds out through loans, which can meet the needs of expanding social reproduction and promoting economic development. At the same time, banks can also obtain loan interest income and increase their own accumulation. The loan risk of microfinance often begins at the stage of loan review. As can be seen from the disputes in the comprehensive judicial practice, the risks in the loan review stage mainly appear in the following links. The content of the review omitted the loan examiner of the bank, which caused the credit risk.
Loan review is a meticulous work, which requires investigators to systematically investigate and investigate the qualifications, qualifications, credit and property status of loan subjects. In practice, some commercial banks do not have due diligence, and loan examiners often only pay attention to the identification of documents, but lack due diligence. In this way, it is difficult to identify fraud in loans and it is easy to cause credit risk. Many wrong judgments are due to the fact that banks did not listen to experts' opinions on relevant contents, or professionals made professional judgments. In the process of loan review, we should not only find out the facts, but also make professional judgments on relevant facts in legal and financial aspects. In practice, most loan review processes are not very strict and in place. Regarding the credit status of the borrower, check whether the registered capital of the borrower is consistent with the loan; Review whether there is any obvious withdrawal of registered capital; Past loans and repayments; And whether the borrower's product quality, environmental protection, tax payment, etc. are illegal and illegal that may affect the repayment. As far as the loan conditions of the borrower are concerned, whether the borrower has opened basic account and general deposit accounts in accordance with relevant laws and regulations; Whether the foreign investment of the borrower (if it is a company) exceeds 50% of its net assets; Whether the borrower's debt ratio meets the requirements of the lender.