一、对金融机构不良资产的认识金融机构按新的贷款五级分类划分有正常、次级、关注、可疑、损失这五类。从次级开始都算作不良贷款。次级、关注类贷款按传统的概念算是逾期贷款, 而可疑和损失类贷款就是收回无望基本算作呆、死账的贷款。金融机构为保证信贷资产的安全,减少不良贷款比例,就必须对不良资产进行保全。除收回现 I. Recognition of Bad Assets of Financial Institutions Financial institutions classify the five categories of normal, subordinate, concerned, suspicious and loss-based loans into five categories. Beginning from the second level are considered as non-performing loans. Subordinated, class-focused loans are traditionally considered overdue loans, while suspicious and loss-based loans are loans that are hopelessly recoverable from basic and dead-ends. To ensure the safety of credit assets and reduce the proportion of non-performing loans, financial institutions must preserve non-performing assets. In addition to recover now