Misappropriation of loans generally includes: ① using loans for equity investment; (two) loans to engage in securities and futures speculation; (three) the borrower who has not obtained the qualification of real estate business according to law misappropriates the loan to operate the real estate business; (4) Borrowing from each other for the purpose of obtaining illegal income; (five) the borrowing enterprise misappropriates the working capital for capital construction, financial expenditure, making up the losses of the enterprise and the welfare of the employees.