Provision coverage ratio is the ratio of loan loss provision made by commercial banks to the balance of non-performing loans. In item A, the leverage ratio is the ratio of Tier 1 capital of a commercial bank to the adjusted balance of assets on and off the balance sheet. In item C, the NPL ratio is the ratio of NPL to total loan, which is generally not higher than 5%. Item D, the core tier 1 capital adequacy ratio is the ratio of core tier 1 capital to risk-weighted assets of commercial banks.