The average loan interest rate is the average interest rate calculated by weighted arithmetic average method with the loan amount as the weight. The average interest rate of loans is influenced by the composition of high-interest loans and low-interest loans. If the proportion of high-interest loans is significant, the average interest rate of loans will be high; On the contrary, the average interest rate of loans is low.

The average interest rate of loans is the average interest rate of loans actually issued during the reporting period. Therefore, as a weight, the loan amount must be calculated whether it is recovered or not. According to the current accounting interest calculation method, dividing the interest income during the reporting period by the average balance of loans during the reporting period cannot reflect the average interest rate of loans actually issued during the reporting period. If the average interest rate of loans actually issued during the reporting period is correctly calculated, it can only be based on original vouchers such as dunning contracts or relevant data in the loan issuance register during the reporting period.