Group 1 - Gansu Province is making significant progress in establishing a rural commercial bank, with Gansu Jinchang Rural Commercial Bank and Gansu Yongchang Rural Commercial Bank announcing temporary shareholder meetings to discuss the formation of Gansu Rural Commercial Bank [1][3] - The Gansu rural financial system currently consists of 37 rural commercial banks, 5 rural cooperative banks, and 41 county-level cooperatives, covering 1229 townships and 86% of administrative villages [2] - The Gansu banking sector has faced challenges, with non-performing loan rates exceeding 6% from 2019 to 2021, prompting the issuance of special bonds to support local banks [2][7] Group 2 - The reform strategy for Gansu has shifted from forming a "joint bank" to a "unified legal entity" model, which is seen as a more comprehensive approach to banking reform [4][5] - Other provinces, such as Henan and Xinjiang, have also transitioned to similar unified legal entity models, indicating a broader trend in regional banking reforms [5][6] - The central government has focused on rural credit cooperative reforms for four consecutive years, with many regions implementing approved reform plans [7][8]