The key risks for a lender are:

- Customer quality, quality of security, ability to enforce

- Adequate Loan pricing vis-à-vis risk
- Nature and dependability of borrowing
- Rate flexibility on asset and liability side
- ALM mismatch
- Employee incentives for fraud/misselling
- Leverage
- Admin cost inflation
- Concentration of asset and liability and correlation
- Governance
- Quality of management

Let us look at HDFC’s AR to check for disclosure/ assessment/ mitigant