Many Japanese Banks Are Reporting Net Worth Much Greater Than

Many Japanese banks are reporting net worth much greater than actual due to the fact that:

A) Japanese banks are owned primarily by the government so there is no reason to question their solvency.
B) Japanese banks are allowed to carry assets at book rather than market value.
C) Japanese banks cannot re-write delinquent loans to reflect the interest owed as part of the principal and not writing these loans off, thereby inflating assets and not depleting bank capital.
D) Japanese banks cannot buy stock and so pay inflated prices for bonds.