Evaluation of a bank's return on assets $($ROA$)$

Which of the following factors influencing a bank's income statements are the bank policy decisions? Check all that apply.

Composition of liabilities

Efficiency of personnel

Composition of assets

Regulatory provisions

Service charges

Complete the following statement about a possible reason for a low return on assets $($ROA$).$

interest expenses and$/$or relatively interest revenues the net interest margin, thereby ROA.