住房公积金呆账贷款是指无法收回或收回可能性极小的职工用以购建、翻建、大修私有住房的逾期贷款。此种逾期贷款也称呆账贷款。根据财政部《关于住房公积金财务管理补充规定的通知》(简称《补充规定》),职工住房公积金贷款风险准备金的最低比例有两种:一种是按不低于住房公积 Bad debt loans for housing provident funds refers to overdue loans that are not recoverable or recoverable by workers who purchase or construct, renovate or overhaul their own private houses. Such overdue loans are also called bad loans. According to the Ministry of Finance, “on the supplementary provisions of the financial management of housing provident fund notice” (referred to as the “Supplementary Provisions”), the minimum ratio of employee housing provident fund loan risk reserves are two: one is not less than the housing accumulation