The method of non-accrual loan pressure drop caused by default of interest is as follows. An interest-free loan refers to a loan whose principal or interest is overdue for 90 days, that is, as long as there is a principal or interest overdue for 90 days, it is an interest-free loan. The loan risk classification method clearly stipulates that loans with overdue principal or interest of 9 1 day to 180 days are generally classified into subcategories. Therefore, non-provision loans should be roughly equivalent to five-level classified non-performing loans. How to effectively prevent and resolve non-performing loans is of great strategic significance for reducing the proportion of non-performing loans and improving the quality of credit assets. The reasons for excluding loans are: the credit staff of credit cooperatives are generally nervous and uneven in quality, the level of refined loan management is low, and the quality and quantity of credit staff do not match the current business development. The implementation of the loan three-check system is not in place. Loan collection is not timely. The implementation of loan transfer system is not in place. The social credit environment is not ideal.