; (iii) current and expected future economic conditions, including expected improvements in the economy and the borrowing entity’s finances resulting from the Bank’s overall lending operations; and (iv) whether or not the borrowing entity qualifies as a disadvantaged community, and an interest rate subsidy, subject to availability of funds; (B) may, in connection with a loan extended by the Bank, issue guarantees, insurance, coinsurance, and reinsurance to borrowing entities, insurance companies, financial institutions, or others, or groups thereof, and charge fees based on a similar risk analysis; and (C) may charge for the review of any project proposal in such amount as may be approved by the Board to cover the costs of such review. (5) Refinancing Subject to a full audit of the project and borrower, and subject to Board review, the Bank may extend the time limit for repayment of a loan, through renewal, substitution of new obligations, or otherwise, with the maximum time for such renewal to be approved by the Board. The Bank may make such further loans as necessary for project completion, or to assure loan repayment. (6) Limitations on loans The Bank may not— (A) provide loans to consumers or provide any other loans not described under this Act