Commonwealth Bank prioritised a "culture of placing profit and return to shareholders ahead of the interests of borrowers" in its handling of many loans extended to customers of Bankwest, a parliamentary committee concluded in a report last week.But the Parliamentary Joint Committee on Corporations and Financial Services decided it "has not been able to determine that deliberate impairment of loans, solely motivated by clawbacks or warranties, occurred."The existence of an actual (though unused) clawback between CBA and HBOS, the distressed vendor of Bankwest in 2008, has long been claimed as an alleged motive for Commonwealth Bank to engineer the 'unjustified default' of a number of business borrowers following the takeover.ANZ also evaded censure for its management of the lending book of Landmark in recent years."After considering the evidence and responses it has received, the committee has not been able to conclusively determine that deliberate impairments or defaults of performing loans associated with ANZ's acquisition of Landmark occurred," the committee found.The Parliamentary Joint Committee on Corporations and Financial Services released its report on Wednesday, following hearings late last year and early this year.The subdued language of the Joint Committee may frustrate the small army of Bankwest borrowers and an associated squad of supporters that have built a virtual industry around a thesis now rejected by parliament.However, the Joint Committee did write that it "strongly called into question the Commonwealth Bank's denial of unreasonable or unethical conduct" over many Bankwest loans.