Some “new” loans also represent a shift to the formal banking sector from off-balance sheet vehicles and from the informal loan market which flourished when credit quotas were in place.
One is mark-to-market accounting where it is ambivalent, for example endorsing the idea that banks be allowed to shift assets into loan books where they need not be written down immediately.
公允价值会计准则在一些地方令人为难，例如它不允许银行把资产转入贷款帐簿且不立即进行减值。
3
Loan security can help the fund owners to shift the funds into the creditors, which many social funding problems can be well solved.