# Banking Ratios

<table><thead><tr><th width="92">Code</th><th width="163">Data field</th><th>Calculation</th></tr></thead><tbody><tr><td><strong>F5.71</strong></td><td>Net Interest Margin (NIM)</td><td><p>NIM = Net Interest Income divided by Earning Assets</p><p> </p><p>Earning assets = Deposits at SBV + Deposits at other financial institutions + Securities investment + Loans to customers</p><p> </p><p>= F3.45/AVER(F3.178)</p><p> </p><p>This index is calculated by year or Total of 4 consecutive quarters</p><p>- By Year: F3.45 by year, F3.178 is the average of the number at the beginning and end of the year</p><p>By 4 Quarters: Total F3.45 for four quarters, F3.178 is the average of four quarters</p></td></tr><tr><td><strong>F5.72</strong></td><td>Average Yield on Earning Assets (YOEA)</td><td><p>YOEA = Interest income and the equivalents divided by Earning Assets. Earning assets are calculated similarly as when calculating NIM</p><p>= F3.43/AVER(F3.178)</p><p> </p><p>This expense is calculated by year or Total of 4 consecutive quarters similarly with NIM</p></td></tr><tr><td><strong>F5.73</strong></td><td>Average Cost of Financing (COF)</td><td><p>COF = Interest expenses and the equivalents divided by Interest Payables</p><p> </p><p>Interest payables = Debts to the Government and the State Bank of Vietnam + Deposits and loans to other financial institutions + Deposits from customers + Issuance of valuable papers</p><p> </p><p>=F3.44/AVER(F3.179)</p><p> </p><p>This metric is calculated by year or Sum of 4 consecutive quarters</p></td></tr><tr><td><strong>F5.74</strong></td><td>Non-interest income/ Net Interest Income</td><td><p>Non-interest income/ Net Interest Income = (Net profit from service activities + net profit from Forex and gold trading + Net profit from trading securities + Net profit from trading investment securities + Net profit from other activities) divided by Net interest income</p><p> </p><p>= (F3.48+F3.49+F3.50+ F3.51+F3.54)/F3.45</p><p> </p><p>This metric is calculated by year or Sum of 4 consecutive quarters</p></td></tr><tr><td><strong>F5.75</strong></td><td>Cost-to-Income Ratio</td><td><p>Cost-to-Income Ratio = Operating expenses divided by Total operating income</p><p> </p><p>=F3.56/F3.55B</p><p> </p><p>This index is calculated by year or Sum of 4 consecutive quarters</p></td></tr><tr><td><strong>F5.76</strong></td><td>Preprovision ROA %</td><td><p>Preprovision ROA % = Net operating profit before CF provision for credit losses divided by Total Assets</p><p> </p><p>=F3.57/AVER(F3.1)</p><p> </p><p>This index is calculated by year or Sum of 4 consecutive quarters</p></td></tr><tr><td><strong>F5.77</strong></td><td>Average Loans Growth %</td><td>= Loans to customers of this year/quarter for the previous year/quarter</td></tr><tr><td><strong>F5.78</strong></td><td>Aver Deposit Growth %</td><td><p> </p><p>= Deposits to customers of this year/quarter for the previous year/quarter</p></td></tr><tr><td><strong>F5.79</strong></td><td>CAR - Tier 1</td><td>Imported from annual financial statements</td></tr><tr><td><strong>F5.81</strong></td><td>Equity/Liabilities</td><td>=F3.36/F3.28</td></tr><tr><td><strong>F5.82</strong></td><td>Equity/Loans</td><td>=F3.36/(F3.29)</td></tr><tr><td><strong>F5.83</strong></td><td>Equity/Assets</td><td>=F3.36/F3.1</td></tr><tr><td><strong>F5.84</strong></td><td>Loans/Deposit Ratio</td><td>=(F3.29)/ (F3.31)</td></tr><tr><td><strong>F5.85</strong></td><td>NPL</td><td><p>NPL = (Bad Debt + Doubtful Debt + Debt with Potential of Loss) divided by Loans to customers</p><p> </p><p>=(F3.146+F3.147+F3.148)/F3.10</p><p>This index is calculated on a yearly or quarterly basis</p></td></tr><tr><td><strong>F5.86</strong></td><td>Loan-loss reserves/NPLs</td><td><p>Loan-loss reserves/NPL = Provisions for loans to customers divided by NPL</p><p> </p><p>=F3.11/(F3.146+F3.147+F3.148)</p><p> </p><p>This index is calculated on a yearly or quarterly basis</p></td></tr><tr><td><strong>F5.87</strong></td><td>Loan-loss reserves/Loans </td><td><p>= Provision for loans to customers / Loans to customers</p><p></p><p>=F3.11/F3.10</p></td></tr><tr><td><strong>F5.88</strong></td><td>Provision Charges/Loans</td><td><p>= Expense of provision for credit risk / Loans to customers</p><p> </p><p>=F3.58/F3.10</p></td></tr></tbody></table>