Sentence A — "Unless the banks agree to a deferment of the interest, we cannot show profits this year." — This is a conditional deduction based on financial reality, making it an Inference (I).
Sentence B — "This would not have happened had we adopted a stricter credit scheme." — This is another conclusion based on a hypothetical scenario, also an Inference (I).
Sentence C — "The revenues so far cover only the cost and salaries." — This is a directly verifiable financial statement, hence a Fact (F).
Sentence D — "Let us learn a lesson: we cannot make profits without complete control over credit." — This is an evaluative recommendation drawn from experience, making it a Judgement (J).
Thus, the classification is: I (A), I (B), F (C), J (D) → IIJF.