نسبتهای مالی در بانک و موسسات مالی
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Income Statement |
| Return on Average Assets |
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USBR calculates Return on Assets (ROA) by dividing net operating income by total assets. Return on Average Assets = ( Net Operating Income/ Total Assets ) |
| Return on Equity |
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Return on Equity = ( Net Income/Stockholder Equity ) Return on Equity is determined by dividing net income (minus preferred dividends) by average common stockholders equity to get the return on equity. |
| Rate Paid on Funds |
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The Rate Paid on Funds is determined by dividing total interest expense by total earning assets. The formula is as follows: Rate Paid on Funds = Total Interest Expense / Total Earning Assets This indicates what percentage or rate of interest is paid from assets. |
| Net Interest Margin |
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Net Interest Margin Net interest margin is computed by dividing net interest income by total earning assets. Net Interest Margin = Net Interest income/ Earning Assets |
| Provision for Loan Losses |
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This important figure is a reserve account to cover unexpected defaults on loans by borrowers. These are generally referred to as nonperforming loans. Reserve as a percentage of loans: ( Reserve/ Total loans ) Chargeoffs as percentage of loans: (Charge-offs/ Total Loans ) The higher the nonperforming loan and charge-off percentages, the higher the provision for loan losses should probably be. Consequently, this would reduce net income and earnings per share. |
| Long Term Debt to Total Liabilities and Equity |
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The higher this figure, the more difficult it would be for a bank to borrow more funds.This figure is determined as follows: Long Term Debt to Total Liabilities and Equity = ( Long Term Debt / Total Liabilities plus Equity ) |
| Loans to Assets |
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The loans to assets ratio measures the total loans outstanding as a percentage of total assets. The higher this ratio indicates a bank is loaned up and its liquidity is low. The higher the ratio, the more risky a bank may be to higher defaults. This figure is determined as follows: Loans to Assets = ( Loans / Total Assets )
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| Equity to Assets |
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Equity to total assets is a common measure used to analyze capital adequancy of a bank. This figure is determined as follows: Equity to Assets = ( Stockholders Equity / Average Total Assets ) |
| Equity to Loans |
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Equity to Loans reflects the degree of equity coverage to outstanding loans. This figure is determined as follows: Equity to Loans = ( Average Common Equity / Average Total Assets ) |
| Tier I Capital |
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Tier I Banks must maintain a ratio which is within the guidelines set by the FDIC guidelines. This figure is determined as follows: Tier 1 Capital = ( Stockholder Equity/ Risk-Adjusted Assets ) |
| Total Capital |
| Total Capital includes Tier I and the reserve for loan losses ( up to 1.25 % of Risk Adjusted Capital) plus subordinated notes (to 50 percent of Tier I capital). This figure is also set by FDIC guidelines. |
