A -- Debt issuer ratings B -- Bad loans C -- Current ratio D -- Efficiency ratio E -- General reserve F -- Interest accrual G -- Lending policy H -- Loan origination I -- out-of-area loan J -- Operational risk K -- Past due loans L -- Profit and loss M -- Restructured loans N -- Secondary mortgages O -- Risk rating system P -- Term loan ( )损益(表) ( )重组贷款