Sexually explicit or sexually suggestive artwork of girls who appear to be preadolescent, regardless of canonical age (the "millennia-old unaging vampiress that looks like a grade-schooler" trope, for example).
Loli is applicable to ratings Explicit, Questionable, and Sensitive. Completely work-safe or non-sexual (ie, rating:general) artwork of young girls should not be tagged as loli, use child instead. If you are unsure whether a post fits, ask in the loli/shota check thread.
