贷款损失的核销要建立严格的审核、审批制度，对于已核销损失类贷款，银行应继续保留对贷款的追索权。

Strict systems of examination and approval shall be established for the write-off of the loan losses. Banks shall retain their rights of recourse to the loss loans that have been written off.

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把贷款划分为正常、关注、次级、可疑、损失五类是很多国家的做法。

Many countries have classified loans into five categories-normal, interest, secondary, doubt and loss.

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