The bank seems to have sold bundled loans to other Banks while keeping them recorded as assets.

这家银行似乎把已经打包发售给其他银行的贷款仍然登记为资产。

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This is also true even for the healthiest banks, with financial institutions shifting away from loans to other earning assets.

随着金融机构业务从贷款转向其他收益性资产，即便是运营状况最健康的银行也会出现这种情况。

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Banks occasionally intrude, but only to offer cheap loans to buy one or the other.

银行则偶尔表示非要给消费者提供低息贷款，但是仅为其中一样。

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Under proposed new international rules, due to come in at the end of 2006, the amount of capital that banks will have to set aside to cover loans to other banks will depend on the borrowers' credit ratings.

ECONOMIST: A revealing dispute over credit ratings

And, as I have pointed out here many times, part of the vulnerability of British banks is through their loans to other eurozone banks.

BBC: Downgraded UK banks, bonuses and Bank of England support

Loan modifications have been complicated by the way the banking industry has approached mortgage lending in recent years, selling their loans off to other banks that bundle and resell them as securities rather than holding all loans separately.

FORBES: The Mortgage Morass