See China Securities Regulatory Commission Accounting Department Letter [2011] No.357 "Answers to Supervision Questions on the Implementation of Accounting Standards for Enterprises by Listed Companies:
When a listed company obtains a bank loan and signs a service agreement with the bank, such as supervision agreement, cost consultation agreement, information system consulting service, etc. If the service fee paid to the bank is directly related to obtaining the bank loan and the bank fails to provide the agreed service in substance, the relevant service fee shall be treated as loan interest according to the principle that substance is more important than form; If the bank does provide the services agreed in this agreement, the relevant service fees shall be accounted for separately.