# Banking Ratios

Last updated

Last updated

Code | Data field | Calculation |
---|---|---|

**F5.71**

Net Interest Margin (NIM)

NIM = Net Interest Income divided by Earning Assets

Earning assets = Deposits at SBV + Deposits at other financial institutions + Securities investment + Loans to customers

= F3.45/AVER(F3.178)

This index is calculated by year or Total of 4 consecutive quarters

- By Year: F3.45 by year, F3.178 is the average of the number at the beginning and end of the year

By 4 Quarters: Total F3.45 for four quarters, F3.178 is the average of four quarters

**F5.72**

Average Yield on Earning Assets (YOEA)

YOEA = Interest income and the equivalents divided by Earning Assets. Earning assets are calculated similarly as when calculating NIM

= F3.43/AVER(F3.178)

This expense is calculated by year or Total of 4 consecutive quarters similarly with NIM

**F5.73**

Average Cost of Financing (COF)

COF = Interest expenses and the equivalents divided by Interest Payables

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

=F3.44/AVER(F3.179)

This metric is calculated by year or Sum of 4 consecutive quarters

**F5.74**

Non-interest income/ Net Interest Income

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

= (F3.48+F3.49+F3.50+ F3.51+F3.54)/F3.45

This metric is calculated by year or Sum of 4 consecutive quarters

**F5.75**

Cost-to-Income Ratio

Cost-to-Income Ratio = Operating expenses divided by Total operating income

=F3.56/F3.55B

This index is calculated by year or Sum of 4 consecutive quarters

**F5.76**

Preprovision ROA %

Preprovision ROA % = Net operating profit before CF provision for credit losses divided by Total Assets

=F3.57/AVER(F3.1)

This index is calculated by year or Sum of 4 consecutive quarters

**F5.77**

Average Loans Growth %

= Loans to customers of this year/quarter for the previous year/quarter

**F5.78**

Aver Deposit Growth %

= Deposits to customers of this year/quarter for the previous year/quarter

**F5.79**

CAR - Tier 1

Imported from annual financial statements

**F5.81**

Equity/Liabilities

=F3.36/F3.28

**F5.82**

Equity/Loans

=F3.36/(F3.29)

**F5.83**

Equity/Assets

=F3.36/F3.1

**F5.84**

Loans/Deposit Ratio

=(F3.29)/ (F3.31)

**F5.85**

NPL

NPL = (Bad Debt + Doubtful Debt + Debt with Potential of Loss) divided by Loans to customers

=(F3.146+F3.147+F3.148)/F3.10

This index is calculated on a yearly or quarterly basis

**F5.86**

Loan-loss reserves/NPLs

Loan-loss reserves/NPL = Provisions for loans to customers divided by NPL

=F3.11/(F3.146+F3.147+F3.148)

This index is calculated on a yearly or quarterly basis

**F5.87**

Loan-loss reserves/Loans

= Provision for loans to customers / Loans to customers

=F3.11/F3.10

**F5.88**

Provision Charges/Loans

= Expense of provision for credit risk / Loans to customers

=F3.58/F3.10