November 29, 1975 3 Banking Commission, Report of the Stydy Group on Banking Costs (Bombay 1971) p 38. 4 Interest, commission, etc, earned on bills purchased and discounted and loans and advances expressed as a percentage of weekly averages ' of bank credit (bills purchased and discounted plus loans and advances), Interest cost plus establishment expenses plus other working expenses expressed as a percentage of weekly averages of aggregate deposits plus borrowings.