Whole Sale Lenders (WSL) such as Development Financial Institutions (DFIs) will differ from Retail Lenders (RL) on the following key elements / ratios 1.) WSLs have a low cost to income ratio 2.) WSLs have a relatively lower Net Interest Margin 3.) WSLs have a Loan to Deposit Ratio (LDR) in excess of 100% 4.) WSLs have a Borrowings (excluding repo investments) to Deposit Ratio (LDR) in excess of 100% 5.) WSLs have a relatively high total Capital Adequacy Ratio (CAR) , i.e. Tier I + Tier II