it belongs to the institution for solving non-performing assets. The service center of non-performing assets industry was established to solve the information asymmetry and resource mismatch and serve the investment and disposal institutions of non-performing assets. Under the platform, there are five centers (information center, asset center, talent center, learning center and bounty hunter) and a website navigation to serve people in the non-performing assets industry in an all-round way.

Non-performing assets is a general concept, which refers to the bad debts in accounting subjects, mainly including but not limited to the non-performing assets of banks, governments, securities, insurance and funds, and enterprises. Financial enterprises are the source of non-performing assets.

banks' non-performing assets are also called non-performing claims in a strict sense, among which the most important is non-performing loans, which refer to loans that borrowers cannot repay the principal and interest on time and in quantity. That is to say, the loan issued by the bank can't recover the principal and interest according to the pre-agreed term and interest rate, and the bank's non-performing assets mainly refer to non-performing loans. After 1998, China introduced the western risk control mechanism, and classified the assets into five categories: normal, concern, secondary, suspicious and loss, among which normal and concern were classified as the bank's stock. In addition to the main non-performing loans, banks' non-performing assets include non-performing bonds. Jiancheng Assets pointed out that in the NPL cycle, with the securitization and debt-to-equity swap of non-performing assets, the non-performing assets of banks can also flexibly participate in the equity and production and operation of enterprises, and give supervisors the function.

the non-performing assets of the government, securities, insurance, funds and trusts, and non-financial enterprises are subject to uniform accounting standards. This kind of non-performing assets refers to the net loss of assets and potential loss (funds) that the enterprise has not yet dealt with, as well as the estimated loss amount of various problematic assets that should not be provided for asset impairment according to the provisions of the financial accounting system.

methods to deal with non-performing assets of banks: there are seven ways to deal with non-performing assets of banks:

1. Direct collection.

2. Protocol disposal.

3. Borrow the new and return the old.

4. realize the security interest.

5. court proceedings.

6. transfer of non-performing assets.

7. Pre-tax deduction of loan losses.

legal basis

article 6 of the regulations on financial asset management companies, the people's bank of China issued the license of financial institution as a legal person, and registered with the administrative department for industry and commerce according to law.