tokens: Juridical people of non-financial institutions who borrow international commercial loans directly must possess these several conditions , that is , have continual profits for the last three years , have import and export business permission , belong to a national encouraged industry ; possess a complete financial management system ; must have a ratio of net assets to total assets not lower than 15 % for juridical people of trade - type non-financial corporations , must have ratios of net assets to total assets not lower than 30 % for juridical people of non trade - type non-financial corporations ; must have a total sum of international business loans borrowed and foreign guarantee surpluses not exceeding 50 % of net asset 's equivalent foreign exchange worth ; must have total of foreign exchange loan and foreign exchange guarantee surplus not exceeding the amount of exchange created in the previous year .