Loans mainly belong to special subjects of financial enterprises such as banks, especially assets, which can be set up by financial enterprises such as non-banks.

When a financial enterprise issues a loan according to the current market situation, the sum of the loan principal and related transaction costs shall be taken as the initial confirmation amount. The receivable creditor's rights formed by the general enterprise's foreign sales of goods or provision of services should usually be based on the contract or agreement price receivable from the buyer as the initial confirmation amount.