Bank charges for syndicated loans are not considered as financing charges. The agency fee for syndicated loans refers to the fees charged by banks to entrust third-party institutions or individuals to handle syndicated loans. It refers to the service fees provided by the agency, including assisting in arranging loans, preparing documents and coordinating the interests of all parties.

Financing expenses refer to the expenses that borrowers need to pay in order to obtain loans, such as loan interest, handling fees and guarantee fees. These expenses are directly related to financing behavior and are used to pay the cost of loan issuance and management.