贷款呆帐系指借款人和担保人依法宣告破产、失踪或死亡,以及借款人遭到重大自然灾害或意外事故造成财产巨大损失导致借款人终止企业法人等,其财产和债权按法律规定程序处理后,仍不能清偿的贷款。贷款呆帐核销是指按核销规定的程序报上级行和中企部门批准,然 Bad loans refers to the borrower and the guarantor bankruptcy, disappearance or death declared in accordance with the law, and the borrower was a major natural disaster or accident caused huge losses of property leading to the borrower to terminate the corporate juridical, the property and claims by the law process After the loan can not be paid off. Loan bad debts write-off refers to the verification procedures provided by the higher authorities and the approval of the Chinese sector, however