Commonwealth Bank yesterday published a brief financial statement.Asset quality at Bank of Western Australia is a little below average for regional  banks on the basis of simplified financial statements for the half year to June 2008 published by Commonwealth Bank.BankWest reported a pre-tax profit of $122 million in the half year to June 2008, compared with a profit of around $280 million in each of the three prior calendar years.The bad debt charge is not explicit but seems to be significantly higher than in prior periods.The ratio of impaired loans to average loans was 0.28 per cent at June 2008, which is on the high side for regional banks.On the other hand most of the HBOS bad loans in Australia remain within the subsidiaries that HBOS won't be selling to CBA, including BOS International and Capital Finance. HBOS reported an impaired assets ratio of 1.4 per cent at June 2008.