How to cancel hotel pre-sale coupons?

1. How to write off hotel pre-sale coupons?

There are two ways for hotels to write off pre-sale coupons:

Backend write-off

Log in to the "Smart Booking Cloud Hotel Marketing System" backend and click on pre-sale Coupon gt; enter the pre-sale coupon order, enter the keyword search results such as your name or mobile phone number, select the "Process" button of the pre-sale coupon to be written off, select the sub-product or service to be written off in the pop-up box, and click " Write-off” button to perform write-off

Mobile phone write-off

Hotel employees enter the “Smart Booking Cloud Merchant Platform” official account and click “Pre-sale Voucher Verification” in the “Marketing Assistant” , click the "Scan" button to scan the pre-sale coupon verification code presented by the customer, and click "Confirm Write-off"

2. What does it mean for a bank to write off a non-performing loan?

The literal meaning of writing off non-performing loans is to verify and eliminate non-performing loans. However, writing off non-performing loans does not give up the creditor's rights. It just transfers the loans on the balance sheet to off-balance sheet accounting. Therefore, it no longer needs to be approved by the financial authorities. The creditor-debt relationship has not been terminated. The debts will continue to be repaid.

my country has fully implemented a five-level loan classification system since 2002. This system divides bank credit assets into five categories according to the risk level of the loan: normal, special mention, substandard, doubtful, and loss. Nonperforming loans mainly refer to substandard, doubtful and loss loans.

3. What conditions and accounting processing are required for the write-off of non-performing loans of banks?

What are non-performing assets? Judging from my country's legislative practice, there is no unified classification standard and method for classifying what are "good" assets and what are "non-performing" assets. Overall, assets are mainly classified based on risk, profitability and liquidity. For those whose ownership is clear, whose rights have not been seriously restricted or infringed, and who operate high-quality assets, on the contrary, it is "the net asset losses and potential losses (funds) that have not yet been dealt with by non-performing assets, and the deduction of assets that should be withdrawn and not withdrawn according to the provisions of the financial accounting system." Non-performing assets of banks with value reserves mainly refer to non-performing loans, commonly known as bad and bad debts. That is to say, loans issued by banks cannot recover the principal and interest according to the pre-agreed period and interest rate. Non-performing assets mainly refer to non-performing loans, including overdue loans. (loans that have not been repaid until the end of the loan period), loans that are sluggish) and loans that cannot be recovered. Others also include real estate portfolios such as real estate. The classification of non-performing assets by my country's banks can be divided into two years ago. Each banking industry follows the "four-level classification" stipulated by the Ministry of Finance in the financial system of financial and insurance enterprises in 1988, commonly known as "one overdue and two bad debts", that is, "overdue", "sluggish" and "bad debts". The only method of withdrawing loan loss reserves is ordinary bad debt reserves. After 1998, my country classified assets into "normal", "special mention", "substandard" and "suspicious". In July 1999, the central bank issued The "Notice of the People's Bank of China on Comprehensively Implementing the Five-Level Loan Classification Work" and the "Guiding Principles for Loan Risk Classification (Trial)" are issued. According to the ratio of special reserves drawn by the People's Bank of China: 25% for concern, 25% for substandard, 50% for doubtful, and 50% for losses. 100. Non-performing assets were once compared to popsicles, which means that non-performing assets must be sold as soon as possible, otherwise the longer they are held in the hand, the more they will melt like popsicles. Of course, non-performing assets can be disposed of in a variety of ways. The disposal of assets should not just stop at the disposal of the assets themselves. The author believes that solving the problem of non-performing assets is not just a question of how to ultimately eliminate the risks of non-performing assets. It is also necessary to eliminate the institutional risks that generate non-performing assets. Disposal refers to the realization of value and value provision of assets through the comprehensive use of all means and methods within the scope of the law. The scope of asset disposal can be divided into: equity assets, debt assets and physical assets according to the asset form; asset disposal methods According to the realization of assets, it is divided into final disposal and phased disposal. Final disposal mainly includes bankruptcy liquidation, auction, bidding, agreement transfer, discount realization and other methods. Phased disposal mainly includes debt-for-equity swap, debt restructuring, litigation and litigation preservation, and asset-based disposal. Debt offsetting, asset replacement, corporate restructuring, physical asset reinvestment and improvement, physical asset leasing, real asset investment, etc.

Case: Case of disposal of non-performing assets of a certain limited company A certain limited company (referred to as a company) was established in June 1993. It is a Sino-foreign joint venture industrial enterprise affiliated to a certain state-owned authorized operating unit. It mainly produces industrial equipment. As a debtor, the company owes 5 million yuan to its creditors. The creditor entrusted our lawyer to file a lawsuit against the company, sealing up the company's factory and office building, and applied for compulsory enforcement. However, because the office building and production workshop did not have land use right certificates and house property ownership certificates, it was delayed and could not be processed. The company has stopped production for many years, the factory is idle, the property has not obtained two certificates and the land use fee is over one million yuan in arrears. Add: Non-performing loans Non-performing loans refer to loans that are in default. Generally speaking, a loan is considered non-performing if a borrower delays repaying principal and interest for three months. When banks determine that non-performing loans are irrecoverable, they should write them off from profits. When overdue loans cannot be recovered but have not yet been determined, a provision for bad debt losses should be made on the books. Summary of research on non-performing loan countermeasures and credit management systems of state-owned commercial banks: First of all, the asset status of state-owned commercial banks is not optimistic. This article gives a relatively comprehensive explanation of the characteristics and causes of non-performing assets of state-owned commercial banks. Through an in-depth analysis of the characteristics of non-performing assets and the credit system of the Industrial and Commercial Bank of China before listing, it clarifies that establishing a complete credit system is the key to controlling the growth of non-performing loans. main means and measures. Finally, some opinions and suggestions are put forward on the reform of the credit management system of state-owned commercial banks by using the method of learning and comparing with the credit system of foreign commercial banks. Keywords: five-level classification of non-performing loans, capital adequacy ratio, write-off, loan-in-kind 1. Analysis of the current situation of non-performing loans in my country’s state-owned commercial banks 1.1 Basic concepts of non-performing loans in my country’s state-owned commercial banks. The loan agreement is to repay the principal and interest of the loan to the commercial bank on time, or there are signs that it is impossible for the borrower to repay the principal and interest of the loan to the commercial bank on time according to the original loan agreement. my country once defined non-performing loans as the sum of bad debt loans, sluggish loans and overdue loans (i.e. one overdue and two overdue). Since 2002, my country has fully implemented a five-level loan classification system. This system divides bank credit assets into five categories according to the risk level of the loan: normal, special mention, substandard, doubtful, and loss. Nonperforming loans mainly refer to substandard, doubtful and loss loans. 1.2 Estimation of non-performing loans of my country's commercial banks my country's state-owned commercial banks have indeed made a lot of efforts to reduce non-performing loans, such as trying to formulate a strict credit management system, completely programmatic reform of credit business, and stipulating indicators for reducing non-performing loans. However, the non-performing assets of state-owned commercial banks are still seriously high, especially those of the four major state-owned banks. In 2004, the balance of non-performing loans of major commercial banks decreased by 394.6 billion yuan, a decrease of 4.56 percentage points, to 13.2%. This ratio is far higher than the average level of the world banking industry. The balance and ratio of non-performing loans in the banking system are still at a high level. Not only has it exceeded the requirements of the Basel Accord, but the non-performing loan ratio of advanced international banks should remain at 5%. The following requirements are quite different. If we consider that the figures released by state-owned commercial banks in various countries are relatively conservative, then the asset quality of my country's commercial banks is even more conceivable. Supplement: Non-performing assets Non-performing assets of non-performing assets companies refer to the company’s unsolved net asset losses and potential losses (funds), as well as the estimated loss amounts of various problematic assets that should not be provided for asset impairment according to the financial accounting system. . The non-performing assets of banks mainly refer to non-performing loans, commonly known as bad and bad debts. In other words, the loan issued by the bank cannot recover the principal and interest according to the pre-agreed term and interest rate. Non-performing assets mainly refer to non-performing loans, including overdue loans (loans that have not been repaid until the end of the loan period), sluggish loans (loans that are overdue for more than two years) and bad debt loans (unrecoverable loans that need to be written off). Others include real estate portfolios such as real estate. Non-performing assets are assets that cannot participate in the normal operation of the enterprise, such as long-term arrears of receivables from debt units, sluggish backlog of materials purchased or produced by the enterprise, and non-performing investments. After 1998, my country classified assets into "normal", "concern", "substandard", "suspicious" and "loss", which is the "five-level classification".

In July 1999, the central bank issued the "Notice of the People's Bank of China on the Comprehensive Implementation of Five-Level Loan Classification" and the "Guiding Principles of Loan Risk Classification (Trial)". According to the regulations of the People's Bank of China, the ratio of special reserves usually withdrawn is: 2 for special mention, 25 for substandard, 50 for doubtful, and 100 for losses. The last three categories are non-performing assets.

IV. Keywords for writing off non-performing loans

Non-performing loans Five-level loan classification Capital adequacy ratio Writing-off loan in kind 1. Basic concepts of non-performing loans of my country’s state-owned commercial banks Non-performing loans It refers to a loan formed when the borrower fails to repay the principal and interest of the commercial bank's loan on time according to the original loan agreement, or there are signs that the borrower is unable to repay the principal and interest of the commercial bank's loan on time according to the original loan agreement. my country once defined non-performing loans as the sum of bad debt loans, sluggish loans and overdue loans (i.e. one overdue and two overdue). Since 2002, my country has fully implemented a five-level loan classification system. This system divides bank credit assets into five categories according to the risk level of the loan: normal, special mention, substandard, doubtful, and loss. Nonperforming loans mainly refer to substandard, doubtful and loss loans. 2. Estimation of non-performing loans of my country's commercial banks my country's state-owned commercial banks have indeed made a lot of efforts to reduce non-performing loans, such as trying to formulate a strict credit management system, completely programmatic reform of credit business, and stipulating indicators for reducing non-performing loans. However, the non-performing assets of state-owned commercial banks are still seriously high, especially those of the four major state-owned banks. In 2004, the balance of non-performing loans of major commercial banks decreased by 394.6 billion yuan, a decrease of 4.56 percentage points, to 13.2. This ratio is far higher than the average level of the world banking industry. The balance and ratio of non-performing loans in the banking system are still at a high level. Not only has it exceeded the requirements of the Basel Accord, but the non-performing loan ratio of advanced international banks should remain below 5 requirements are quite different. If we consider that the figures released by state-owned commercial banks in various countries are relatively conservative, then the asset quality of my country's commercial banks is even more conceivable. Writing off non-performing loans means verifying and eliminating non-performing loans.