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| Guidelines on Risk-Based Loan Classification | | 贷款风险分类指导原则 |
(Promulgated by the People's Bank of China on December 24, 2001 and implementation on January 1, 2002) | |
（二００一年十二月二十四日 银发[2001]416号） |
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| Chapter I Objectives of the Risk-Based Loan Classification System | | 第一章 贷款分类的目标 |
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| Article 1 The Guidelines are formulated the development of a modern and well-developed banking system, improve the methodology of loan classification, strengthen credit management and enhance credit quality. | | 第一条 为建立现代银行制度，改进贷款分类方法，加强银行信贷管理，提高信贷资产质量，特制定本指导原则。 |
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| Article 2 The loan classification system as described in these Guidelines refers to a process of categorizing loans of commercial bank according to their risk. The system is expected to achieve the following objectives: | | 第二条 本指导原则所指的贷款分类，是指按照风险程度将贷款划分为不同档次的过程。通过贷款分类应达到以下目标： |
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| 1. To assess the real value and risk of loans and reflect credit quality in a reliable, comprehensive and dynamic manner. | | （一）揭示贷款的实际价值和风险程度，真实、全面、动态地反映贷款的质量； |
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| 2. To identify weaknesses in origination, management, monitoring, workout of loans as well as other problems relating to non-performing loans (NPLs) in the interest of enhanced credit management; | | （二）发现贷款发放、管理、监控、催收以及不良贷款管理中存在的问题，加强信贷管理； |
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| 3. To provide the basis for assessing adequacy of loan loss provision. | | （三）为判断贷款损失准备金是否充足提供依据。 |
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| Chapter II Criterion for the Risk-Based Loan Classification | | 第二章 贷款分类的标准 |
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| Article 3 The loan classification system described here follow a risk-based approach, whereby loans into five categories, pass, special-mention, substandard, doubtful and loss; with the last three categories recognized as NPLs. | | 第三条 评估银行贷款质量，采用以风险为基础的分类方法（简称贷款风险分类法），即把贷款分为正常、关注、次级、可疑和损失五类；后三类合称为不良贷款。 |
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| Article 4 Definitions of the five categories: | | 第四条 五类贷款的定义分别为： |
Pass: borrowers can honor the terms of the contracts, and there is no reason to doubt their ability to repay principal and interest of loans in full and on a timely basis. | |
正常：借款人能够履行合同，没有足够理由怀疑贷款本息不能按时足额偿还。 |
Special-mention: borrowers are still able to service the loans currently, although the repayment of loans might be adversely affected by some factors. | |
关注：尽管借款人目前有能力偿还贷款本息，但存在一些可能对偿还产生不利影响的因素。 |
Substandard: borrowers' ability to service loans is apparently in question, cannot depend on their normal business revenues to pay back the principal and interest of loans and certain losses might incur even when guarantees are executed. | |
次级：借款人的还款能力出现明显问题，完全依靠其正常营业收入无法足额偿还贷款本息，即使执行担保，也可能会造成一定损失。 |
Doubtful: borrowers cannot pay back principal and interest of loans in full and significant losses will incur even when guarantees are executed. | |
可疑：借款人无法足额偿还贷款本息，即使执行担保，也肯定要造成较大损失。 |
Loss: principal and interest of loans cannot be recovered or only a small portion can be recovered after taking all possible measures and resorting to necessary legal procedures. | |
损失：在采取所有可能的措施或一切必要的法律程序之后，本息仍然无法收回，或只能收回极少部分。 |
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| Article 5 In essence, the risk-based loan classification system is to evaluate the possibility of borrower to pay back principal and interest of loan in full and a timely basis. The main factors in classifying loans are as follows: | | 第五条 使用贷款风险分类法对贷款质量进行分类，实际上是判断借款人及时足额归还贷款本息的可能性，考虑的主要因素包括： |
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| 1. Repayment ability of borrowers; | | （一）借款人的还款能力； |
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| 2. Credit record of borrowers; | | （二）借款人的还款记录； |
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| 3. willingness of borrowers to repay; | | （三）借款人的还款意愿； |
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| 4. Guarantee of loans; | | （四）贷款的担保； |
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| 5. Legal obligation of loan repayment; and | | （五）贷款偿还的法律责任； |
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| 6. Credit management of banks. | | （六）银行的信贷管理。 |
The repayment ability of borrowers is defined broadly to cover borrowers' cash flow, financial conditions as well as relevant non-financial factors. | |
借款人的还款能力是一个综合概念，包括借款人现金流量、财务状况、影响还款能力的非财务因素等。 |
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| Article 6 The classification of loans should be based on the assessment of repayment ability of borrowers and consider the normal business revenues of borrowers as the primary source of repayment, while treating loan guarantees as a secondary source of repayment. | | 第六条 对贷款进行分类时，要以评估借款人的还款能力为核心，把借款人的正常营业收入作为贷款的主要还款来源，贷款的担保作为次要还款来源。 |
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| Article 7 Loans under restructuring should be classified at least as substandard, and restructured loans should be classified as doubtful if they remain overdue or borrowers are still unable to repay. | | 第七条 需要重组的贷款应至少归为次级类；重组后的贷款（简称重组贷款）如果仍然逾期，或借款人仍然无力归还贷款，应至少归为可疑类。 |
Restructured loans refer to loans whose contractual terms of repayment have been renegotiated owing to deterioration of financial conditions of borrower or their inability to repay. | |
重组贷款是指银行由于借款人财务状况恶化，或无力还款而对借款合同还款条款作出调整的贷款。 |
Restructured loans may be classified less favorably in accordance with Article IV and V of the Guidelines if other serious deficiencies are indentified. | |
重组贷款若具备其他更为严重的特征，可参照本指导原则第四条和第五条作进一步的调整。 |
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| Article 8 The deliberate evasion of debt obligation by borrowers by way of merger, acquisition, or split-up should be classified at least as special-mention, and should be reclassified in light of borrowers' real repayment ability after taking legal procedures. | | 第八条 对利用企业兼并、重组、分立等形式恶意逃废银行债务的借款人的贷款，至少划分为关注类。并应在依法追偿后，按实际偿还能力进行分类。 |
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| Article 9 the status of overdue is one important indicator for loan classification. Loans that are overdue beyond certain time span (including rescheduling) and whose interest receivable is no longer recognized as income in the income statement should be classified as substandard or of a lower category. | | 第九条 分类时，应将贷款的逾期状况作为一个重要因素考虑。逾期（含展期后）超过一定期限、其应收利息不再计入当期损益的贷款，至少归为次级类。 |
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Article 10 Loans extended in violation of law and regulations should be classified as special-mention or of a lower category.
．．．．．． | | 第十条 违反国家有关法律和法规发放的贷款应至少归为关注类。
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