For unsecured loans, there are certain criteria that a borrower needs to meet in order to be eligible. Proper filing of GST, regular banking activities, and a good cash flow for the business are some of the key factors. In such cases, there is no need for balance sheet lending. However, for secured loans, balance sheet lending is encouraged as many aspects need to be considered, such as ITR, GST filings, notes of accounts, property papers (in cases of securitization), and the overall banking and business profile of the customer. It is essential to evaluate all these aspects to mitigate the risks associated with secured loans.