== Classify the following items as (1) on-balance-sheet assets, (2) on-balancesheet liabilities, (3) off-balance-sheet assets, (4) off-balance-sheet liabilities, or (5) capital account. Loan commitments. Loan loss reserves. Letter of credit. Bankers acceptance. Rediscounted bankers acceptance. Loan sales without recourse. Loan sales with recourse. Forward contracts to purchase. Forward contracts to sell. Swaps. Loan participations. Securities borrowed. Securities lent. Loss adjustment expense account (PC insurers). Net policy reserves.