bankscope数据库各指标含义

Asset Quality

Before analyzing provisions and asset quality ratios it is important to realize that from

country to country and indeed within the same country policies vary as to how aggressively

or otherwise banks provide for loan losses, when they charge off a loan and whey define loans

as non performing. These differences can distort ratios.

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4001

LOAN LOSS RES / GROSS LOANS

(= 2070 / (2000 + 2070) * 100)

This ratio indicated how much of the total portfolio has been provided for but not

charged off. It is a reserve for losses expressed as percentage of total loans. Given a

similar charge-off policy the higher the ratio the poorer the quality of the loan

portfolio will be.

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4002 LOAN LOSS PROV / NET INT REV

(=2095 / 2080 * 100)

This is the relationship between provisions in the profit and loss account and the

interest income over the same period. Ideally this ratio should be as low as possible

and in a well run bank if the lending book is higher risk this should be reflected by

higher interest margins. If the ratio deteriorates this means that risk is not being

properly remunerated by margins.

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4003 LOAN LOSS RES / NON PERF LOANS

(=2070 / 2170 * 100)

This ratio relates loan loss reserves to non performing or impaired loans. The higher

this ratio is the better provided the bank is and the more comfortable we will feel

about the assets quality.

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4004 NON PERF LOANS / GROSS LOANS

(=2170 / (2000 + 2070) * 100)

This is a measure of the amount of total loans which are doubtful. The lower this

figure is the better the assets quality.

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4005 NCO / AVERAGE GROSS LOANS

(=2150 / (2000 + 2070 ) AVG * 100)

Net charge off or the amount written-off from loan loss reserves less recoveries is

measured at a percentage of the gross loans. It indicates what percentage of todays

loans have been finally been written off the books. The lower this figure the better as

long as the write off policy is consistent across comparable banks.

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4006 NCO/NET INCOME BEFORE LOAN LOSS PROVISION

(=2150 / ( 2115 + 2095 ) * 100)

This ratio similarly measures charge offs but against income generated in the year.

The lower this figure the better, other things being equal.

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4037 IMPAIRED LOANS/EQUITY

(=2170 / 2055 *100)

Impaired or problem loans as a percentage of the bank's equity. This indicates the

weakness of the loan portfolio relative to the bank's capital. If this is a high

percentage this would be cause for concern.

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4038 UNRESERVED IMPAIRED LOANS/EQUITY

(=( 2170-2070 ) / 2055 * 100)

Impaired or problem loans not covered by reserves, as a percentage of capital. Also

known as the capital impairment ratio. It shows what percentage of the bank's capital

would be written off if the reserves or accumulated provisions were 100% of impaired

loans and how vulnerable a bank's capital

ratio would be as a result.

If Net Interest Revenue (2080) is negative, ratio 4002 is meaningless and is noted

same is true for ratio 4006 if Net Income before Loan Loss Provision is negative.

Capital

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4007 TIER 1 RATIO

(=2130)

This measure of capital adequacy measures Tier 1 capital; that is shareholder funds

plus perpetual non cumulative preference shares as a percentage of risk weighter

assets and off balance sheet risks measured under the Basle rules. This figure should

be at least 4%

.

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4008 CAPITAL ADEQUACY RATIO

(=2125)

This ratio is the total capital adequacy ratio under the Basle rules. It measures Tier 1

+ Tier 2 capital which includes subordinated debt, hybrid capital, loan loss reserves

and the valuation reserves as a percentage of risk weighted assets and off balance

sheet risks. This ratio should be at least 8%. This ratio cannot be calculated simply by

looking at the balance sheet of a bank but has to be calculated internally by the bank.

At their option they may publish this number in their annual report.

Notes

:

both figures for Ratios 4007 and 4008 are supplied by the concerned institutions.

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4009 EQUITY / TOT ASSETS

(=2055 / 2060 * 100)

As Equity is a cushion against asset malfunction, this ratio measures the amount of

protection afforded to the bank by the Equity they invested in it. The higher this

figure the more protection there is

.

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4010 EQUITY / NET LOANS

(=2055 / 2000 * 100)

Similarly this ratio measures the Equity cushion available to absorb losses on the loan

book.

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4011 EQUITY / CUST & ST FUNDING

(=2055 / 2030 * 100)

This ratio measures the amount of permanent funding relative to short term

potentially volatile funding. The higher this figure the better

.

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4012 EQUITY / LIABILITIES

(=2055 / (2060 - 2055 - 2160 - 2165) * 100)

This leverage ratio is simply another way of looking at the Equity funding of the

balance sheet and is another of looking at capital adequacy

.

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4013 CAP FUNDS / TOT ASSETS

(=(2055 + 2160 + 2165) / 2060 * 100)

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4014 CAP FUNDS / NET LOANS

(=(2055 + 2160 + 2165) / 2000 * 100)

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4015 CAP FUNDS / CUST & ST FUNDING

(=(2055 + 2160 + 2165) / 2030 * 100)

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4016 CAP FUNDS / LIABILITIES

(=(2055 + 2160 + 2165) / (2060 - 2055 - 2160 - 2165) * 100)

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4017 SUBORD DEBT / CAP FUNDS

(=2165 / (2055 + 2160 + 2165) * 100)

This ratio indicates what percentage of total capital funds are provided in the form of

subordinated debt. As this is the least permanent form of capital, the lower this figure

is the better.

As an application of the general rule mentioned above, if no figure is available for

Subordinated Debt (2165), ratios 4013 to 4017 are noted

Operations

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4018 NET INTEREST MARGIN

(=2080 / 2010AVG * 100)

This ratio is the net interest income expressed as a percentage of earning assets. The

higher this figure the cheaper the funding or the higher the margin the bank is

commanding. Higher margins and profitability are desirable as long as the asset

quality is being maintained

.

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4019 NET INT INC / AVG ASSETS

(=2080 / 2025AVG * 100)

This ratio indicated the same but expressed as a percentage of the total balance

sheet.

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4020 OTH OP INC / AVG ASSETS

(=2085 / 2025AVG * 100)

When compared to the above ratio, this indicates to what extent fees and other

income represent a greater percentage of earnings of the bank. As long as this is not

volatile trading income it can be seen as a lower risk form of income. The higher this

figure is the better.

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4021 NON INT EXP / AVG ASSETS

(=(2090 + 2095) / 2025AVG * 100)