1. Capital cost: Capital cost is the cost that commercial banks need to pay to obtain funds, including deposit interest and bond interest. Commercial banks need to consider the cost of capital when pricing loans, so as to ensure that the loan business can cover its cost of capital and make profits.

2. Operating costs: Operating costs refer to various expenses that commercial banks need to pay in the course of operation, such as staff salaries, office expenses and equipment depreciation. Commercial banks need to consider operating costs when pricing loans to ensure that the loan business can cover their operating costs and achieve profitability.