Yes Entrusted loans are interest-bearing assets, while non-interest-bearing assets include cash, other receivables, entrusted loans, net fixed assets, construction in progress, other assets and deferred taxes. Entrusted loan refers to the loan business in which the principal provides funds from legal sources and entrusts commercial banks to issue, supervise the use and assist in recovery according to the loan object, purpose, amount, term and interest rate determined by the principal.