If there are both short-term (one year or less) and long-term (more than one year) guarantee items in the current guarantee balance, in order to fully reflect the risk management level of the guarantee company and reflect the data comparison of the same period and different periods, The formula is derived as follows: guarantee compensation rate term * short-term guarantee weight+long-term guarantee compensation rate * long-term guarantee weight short-term project compensation rate short-term project) compensation expenditure/(short-term project) cumulative compensation expenditure/(long-term project) cumulative release guarantee amount short-term guarantee weight term project guarantee responsibility balance/guarantee responsibility balance long-term guarantee weight term project guarantee responsibility balance/guarantee responsibility balance.
Legal basis: Article 41 of the Interim Measures for the Administration of Financing Guarantee Companies. When a financing guarantee company commits guarantee fraud, guarantee compensation or investment loss may reach more than 5% of its net assets, and directors, supervisors and senior management personnel are involved in serious violations of laws and regulations, they shall immediately take emergency measures and report to the regulatory authorities.