# Banking Ratios

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

| 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 |

| 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 |

| 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 |

| 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 |

| 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 |

| 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 |

| Average Loans Growth % | = Loans to customers of this year/quarter for the previous year/quarter |

| Aver Deposit Growth % |
= Deposits to customers of this year/quarter for the previous year/quarter |

| CAR - Tier 1 | Imported from annual financial statements |

| Equity/Liabilities | =F3.36/F3.28 |

| Equity/Loans | =F3.36/(F3.29) |

| Equity/Assets | =F3.36/F3.1 |

| Loans/Deposit Ratio | =(F3.29)/ (F3.31) |

| 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 |

| 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 |

| Loan-loss reserves/Loans | = Provision for loans to customers / Loans to customers =F3.11/F3.10 |

| Provision Charges/Loans | = Expense of provision for credit risk / Loans to customers
=F3.58/F3.10 |

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