1）Investment principle
　　Non-performing assets investment principles should be mainly based on the principles of financial accounting, business investment to buy packages of bad assets should be as an investment asset accounting, to the purchase price as the basis for recording. Various expenses incurred in the course of asset disposal, respectively, to confirm the actual amount of the amount. In addition, the disposal of non-performing assets, the debtor in addition to cash may also be non cash assets to repay the debt. Generalized debt expiated assets includes both creditors in accordance with the law to obtain ownership, usufruct, the right to use, the right to dispose of the bonded physical assets such as real estate, land use rights, machinery, equipment, means of transport, goods and materials etc, also including debt equity, accounts receivable, copyright, patent right, trademark etc. rights assets. The assets used for paying debts, belong to the investment enterprise in the non-performing assets acquisition of receiving and disposal process through asset replacement, the court ruling or bonded agreement made debt expiated assets, according to different accounting principles are summarized, the cost of disposal of assets exist different accounting treatment method, to a certain impact on the interests of all parties. At present，there are two main principles of Accounting: 1、The realization principle. 2、Accrual principle.

　　2）Asset Portfolio
　　Non-performing assets have broad and narrow sense. Generalized non-performing assets refers to the enterprise has not been dealt with assets net loss and potential loss (funds) losses, and in accordance with the stipulations of the finance and accounting system should not mention the provision for impairment of assets various assets of the expected loss amount. Narrow sense of non-performing assets is refers to the bank non-performing assets, is bank loans after the formation of the assets of the bank credit does not comply with the safety, liquidity, efficiency principle, overdue, sluggish, bad state at the facing risk of that part of the loan. Investment companies to dispose of non-performing assets is based on the market demand for the starting point, in accordance with the specific standards (such as geographical, industry, group, etc.), will be a certain amount of debt, equity and other assets, such as portfolio, forming a certain characteristic of the asset package.