Income Statement Code Label Data definition Includes Interest and Commissions received on loans, advances and leasing 10020 Other Interest Income Includes Interest income from the trading book, short-term funds and investment securities excluding insurance related interest if separately identified 10030 Dividend Income Dividend income from trading, available for sale and held to maturity investments 10040 Gross Interest and Dividend Includes Interest income on loans + Other interest income + Income 10050 Interest Expense on Customer Deposits 10060 Other Interest Expense Dividend income Interest paid on customer deposits including fees, commission and transaction costs Interest paid on debt securities and other borrowed funds excluding insurance related interest expense if separately identified 10070 Total Interest Expense Includes Interest Expense on Customer Deposits+ Other Interest Expense + Preferred Dividends Paid & Declared 10080 Net Interest Income Includes Gross interest and dividend income - Total interest expense 10090 Net Gains (Losses) on Trading and Derivatives Trading income, including marking to market of derivatives, on currently related transactions, interest-rate instruments, equities and other trading assets, excluding insurance-related trading income 10100 Net Gains (Losses) on Other Gains/losses realised on AFS securities and other securities revalued Securities through the income statement 10010 Interest Income on Loans 10105 Net Gains (Losses) on Assets Gains/losses on fair-value hedges and the fair value changes of the at FV through Income Statement 10110 Net Insurance Income Insurance related income and expenses, including interest, fees and commissions. 10120 Net Fees and Commissions Net fees and commissions which are not related to loans 10130 Other Operating Income Any other sustainable income which is related to the company's core business 10140 Total Non-Interest Operating Income Includes Net Gains (losses) on Trading & Derivatives + Net Gains (Losses) on Other Securities + Net Gains (Losses) on Assets at FV through Income Statement + Net Insurance Income + Net Fees and assets/liabilities they are hedging Commissions + Other Operating Income 10150 Personnel Expenses Includes Wages, salaries, social security costs, pension costs and other staff costs, including expensing of staff stock options 10160 Other Operating Expenses Includes Depreciation, amortisation, administrative expenses, occupancy costs, software costs, operating lease rentals, audit and professional fees, and other operating expenses of an administrative nature 10170 Total Non-Interest Expenses Includes Personnel Expenses + Other Operating Expenses 10180 Equity-accounted Profit/ Loss - Operating Includes Share of profit from associates and others under equity accounting, where operating 10185 Change in Fair Value of Own Gains from marking to market of the bank's own debt Debt 10190 Pre-Impairment Operating Profit Includes Net Interest Income + Non-Interest Operating Income - Non-Interest Expenses + At Equity Profit/Loss - Operating + Change in Fair Value of Own Debt included in Trading Income 10200 Loan Impairment Charge Impairment losses incurred on lending to customers plus and provisions for losses expected on loans and advances 10210 Securities and Other Credit Impairment losses on lending to banks, AFS and HTM securities plus Impairment Charges 10220 Operating Profit credit provisions against off-balance sheet items Includes Pre-Impairment Operating Profit - Loan Impairment Charge - Other Credit Impairment Charges 10230 Equity-accounted Profit/ Loss - Non-operating 10240 Non-recurring Income 10250 Non-recurring Expense Share of profit from associates and others under equity accounting, where non-operating Income which is not on a sustainable basis Expenses which are not expected to recur or recur infrequently 10255 Change in Fair Value of Own The change in the market value of the entity's own debt Debt 10260 Other Non-operating Income Income and expenses which, although recurring, are not part of the and Expenses 10270 Pre-tax Profit bank's core business Includes Operating profit + At equity profit/loss non-operating + Non-recurring income - Non-recurring expense + Other non-operating income and expenses 10280 Tax expense Net current tax expense plus net deferred tax expense taken through the income statement, excluding tax on discontinued operations 10282 Profit/Loss from Discontinued Operations 10285 Net Income After-tax profit from business lines which have been disposed of or are held for sale Pre-tax profit - taxes 10287 Less: Allocation to Non-controlling Interests Profit allocated to non-majority equity investors 10290 Net Income after Allocation Net Income - Allocation to non-controlling interests to Non-controlling Interests 10310 Change in Value of AFS Investments The net amount of the revaluation of AFS investments in the reporting period that remains unrealized and is taken directly to equity 10315 Revaluation of Fixed Assets The change in the market value of fixed assets 10320 Currency Translation Differences 10330 Remaining OCI Gains/(losses) 10340 Fitch Comprehensive Income The change in the balance of the currency translation reserve during the period The periodic change in the balance of other equity reserves for which changes do not flow through the income statement Includes Net income + Change in value of AFS investments +Revaluation of Fixed Assets+ Currency translation differences + Other gains/(losses) not in published income 10342 Memo: Profit Allocation to Non-controlling Interests 10344 Memo: Net Income after Allocation to Non-controlling Interests 10350 Memo: Common Dividends Dividend declared and paid on common stock during the period Relating to the Period 10355 Preferred Dividends Related Interest or dividends paid on preferred stock. to the Period Balance Sheet Code Assets A. Loans 11040 Residential Mortgage Loans 11045 Other Mortgage Loans 11050 Other Consumer/ Retail Loans Loans secured by residential property Non-residential mortgage loans or total mortgage loans with no breakdown Loans and leases to individuals, either unsecured or secured by assets other than residential property 11060 Corporate & Commercial Loans Loans and leases to corporate and commercial enterprises Label Data definition 11070 Other Loans 11080 Less: Reserves for Impaired Loans/ NPLs 11090 Net Loans All loans and leases which do not fall into any other category Reserve against possible losses on impaired or non performing loans Includes Residential Mortgage Loans + Other Mortgage Loans + Other Consumer/ Retail Loans + Corporate & Commercial Loans + Other Loans-Reserve against possible losses on impaired or non performing loans 11100 Gross Loans Includes Net Loans + Less: Reserves for Impaired Loans/ NPLs 11110 Memo: Impaired Loans included above 11120 Memo: Loans at Fair Value included above Loans which are designated at fair value through profit and loss, as well as the portions of loans which are hedged for accounting purposes in a fair value hedge B. Other Earning Assets 11140 Loans and Advances to Banks Interest-earning balances with central banks and loans and advances to banks net of impairment value including loans pledged to banks as collateral 11150 Trading Securities and at FV through Income 11160 Derivatives All in-the-money trading derivatives and derivatives recognized for hedging, less the value of netting arrangements 11170 Available for Sale Securities 11180 Held to Maturity Securities 11190 At-equity Investments in Associates 11200 Other Securities 11210 Total Securities Investment securities designated as \"available for sale\"; recorded at fair value Investment securities designated as \"Held to Maturity\"; recorded as cost Stakes in associated companies and, in the case of unconsolidated accounts, in subsidiaries All investment securities not included in other categories Includes Loans and advances to banks + Trading securities + Derivatives + Available for sale securities + Held to maturity securities + At-equity investments + Other securities 11215 Memo: Government Securities included Above 11220 Investments in Property 11230 Insurance Assets 11240 Other Earning Assets Property held for income or appreciation; not plant and equipment Assets of the group's insurance operations if separately disclosed Earning assets not otherwise categorized, including non-current assets held for sale which are not loans 11250 Total Earning Assets Includes Total loans + Total Securities + Investments in property + Other earning assets All treasury bills and government securities All securities and assets classified as held for trading, excluding derivatives C. Non-Earning Assets 11270 Cash and Due From Banks 11275 Memo: Mandatory Reserves Cash and non-interest-earning balances with central banks Balances kept with the central bank as reserves included above 11280 Foreclosed Real Estate 11290 Fixed Assets 11300 Goodwill 11310 Other Intangibles Real estate required as a result of foreclosure on a loan secured by property Property, plant and equipment Goodwill net of any impairment Intangible assets other than goodwill, including mortgage servicing assets and purchased credit card relationships 11315 Current Tax Assets 11320 Deferred Tax Assets 11330 Discontinued Operations 11340 Other Assets 11350 Total Assets The amount estimated to be refundable for the current tax year An asset recognized for the tax effects beyond the current tax year Assets of a business which has been sold or written off Any asset not otherwise categorized Includes Total earning assets + Cash and due from banks + Foreclosed real estate + Fixed assets + Goodwill + Other intangibles + Current tax assets + deferred tax + Discontinued operations + Other assets Liabilities and Equity D. Interest-Bearing Liabilities 11520 Customer Deposits - Current 11530 Customer Deposits - Savings Customer transaction accounts which can be withdrawn on demand or short notice A customer account with limitations as to the timing or number of withdrawals per period which has no set maturity date 11540 Customer Deposits - Term 11550 Total Customer Deposits 11560 Deposits from Banks Customer deposits for which there is a set maturity date Customer deposits: Current + Savings + Term Deposits, loans and repos from banks 11570 Other Deposits and Short-term Money market instruments, CDs and other deposits Borrowings 11580 Total Deposits, Money Market and Short-term Funding 11590 Senior Debt Maturing after 1 Year 11600 Subordinated Borrowing 11610 Other Funding 11620 Total Long Term Funding 11630 Derivatives 11640 Trading Liabilities Total customer deposits + deposits from banks + Other deposits and short-term borrowings Loans from banks; debt securities in issue, the liability component of convertible bonds, and other borrowed funds Subordinated loans and debt including any dated hybrid instruments Capital markets funding not otherwise categorized Includes Senior Debt Maturing after 1 Year + Subordinated borrowing + Other funding Out-of-the money trading and hedging derivatives, less the value of netting arrangements Short positions, repos; short-tem notes and other financial liabilities classified as held for trading 11650 Total Funding Includes Total Deposits, Money Market and Short-term Funding+ Total Long Term Funding + Derivatives + Trading Liabilities E. Non-Interest Bearing Liabilities 11670 Fair Value Portion of Debt Debt reported at fair value, either because it is the hedged item of a fair value hedge or because the bank has taken the option to fair value certain financial liabilities 11680 Credit impairment reserves Accumulated credit provisions for off-balance-sheet items, such as guarantees 11690 Reserves for Pensions and Other Accumulated provision for retirement benefit obligations and other accumulated provisions 11695 Current Tax Liabilities 11700 Deferred Tax Liabilities 11710 Other Deferred Liabilities 11720 Discontinued Operations 11730 Insurance Liabilities 11740 Other Liabilities 11750 Total Liabilities The amount estimated to be payable for the current tax year A liability recognized for the tax effects beyond the current tax year Deferred income Liabilities of a business which has been sold or written off All liabilities associated with the insurance business line of the bank, where disclosed Any non-interest liability not otherwise categorized Includes Total interest-bearing liabilities + Fair value portion of debt + Credit impairment reserves + Reserves for pension and other + Tax liabilities + Other deferred liabilities + Discontinued operations + Insurance + Other non-interest-bearing liabilities F. Hybrid Capital 11770 Pref. Shares and Hybrid Capital Includes Perpetual hybrids and non-cumulative Trust preferred shares accounted for as Debt 11780 Pref. Shares and Hybrid Capital Includes Preference shares and premium; redeemable capital in cooperative banks; accounted for as Equity Preference shares and premium G. Equity 11800 Common Equity Includes Common shares and premium; retained earnings; reserves for general banking risks and statutory reserves 11810 Non-controlling Interest Loss absorbing minority interests 11820 Securities Revaluation Reserves Net revaluation of AFS securities 11825 Foreign Exchange Revaluation Reserves 11830 Fixed Asset Revaluations and Other Accumulated OCI 11840 Total Equity Includes Common equity + Non-controlling interest + Securities revaluation reserves + Foreign Exchange Revaluation Reserves+ Other revaluation reserves 11850 Total Liabilities and Equity Includes Total liabilities + Hybrid capital + Total equity Revaluations other than securities deemed to be equity FX reserves included in equity 11860 Memo: Fitch Core Capital 11870 Memo: Fitch Eligible Capital Ratios Code Label Data definition A. Interest Ratios 18030 Interest Income on Loans/ Average Gross Loans 18035 Interest Expense on Customer Deposits/ Average Customer Deposits 18040 Interest Income/ Average Earning Assets 18045 Interest Expense/ Average Interest-bearing Liabilities 18050 Net Interest Income/ Net interest income or margin expressed as a percentage of earning assets. The higher this figure The average rate of interest the bank is paying on its deposits and other interest bearing liabilities. The average rate of interest the bank is charging on its loans and other interest bearing assets. The average rate of interest the bank is paying on its deposits. The average rate of interest the bank is charging on its loans. Average Earning Assets the cheaper the funding or the higher the margin the bank is commanding. 18055 Net Int. Inc Less Loan Impairment Charges/ Av. Earning Assets This shows the net interest margin after deducting impairment charges as higher interest margins will generally indicate higher risk loans and gives a better measure of loan profitability. B. Other Operating Profitability Ratios 18065 Non-Interest Income/ Gross Revenues This show the amount of fees, trading and asset sale income to total revenues which also includes net interest income. For investment banks, this tends to be much higher than 50 %. In emerging markets where lending is the predominant source of income it will be lower. 18070 Non-Interest Expense/ This is a measure of efficiency, and measures the overheads or costs of running the bank, the Gross Revenues (Cost Income Ratio) major element of which is normally salaries, as a percentage of net income before impairment charges. The lower the better . 18072 Non-Interest Expense/ This is a similar measure of efficiency, and measures the overheads as a percentage of assets. Average Assets 18075 Pre-impairment Op. Profit/ Average Equity This measures operating profit before impairment charges as a percentage of average equity. 18080 Pre-impairment Op. Profit/ Average Total Assets 18085 Loans and securities impairment charges/ Pre-impairment Op. Profit 18090 Operating Profit/ Average Equity This ratio is a measure of operating profits before impairment charges as a percentage of total assets. Sometimes known as recurring earning power. This is the impairment charges on both loans and trading & investment assets as a percentage of profits. The lower the better. Like ROAE, return on average equity but this is before tax. The return on average equity is a measure of the return on shareholder funds. The higher the figure the better, except when bank is highly leveraged. 18095 Operating Profit/ Average Total Assets 18100 Taxes/ Pre-tax Profit 18102 Pre-impairment operating profit/Risk weighted assets 18104 Operating profit/Risk weighted assets Like ROAA again before tax. This is a very useful ratio in comparing the efficiency and operational performance of banks as it looks at the returns generated from the bank's assets. This shows the effective tax charge as a percentage of profits. This is a better ratio than the above Pre-impairment Op. Profit/ Average Total Assets ratio as it factors in risk as well return; higher profitability may be real or increased by taking above average and hence higher weighted risks. Which this ratio would pick up. This makes the above Operating Profit/ Average Total Assets ratio more sensitive to the risk weighted assets the bank has on its books. C. Other Profitability Ratios 18110 Net Income/ Average Total Equity Also known as ROAE, return on average equity. The return on average equity is a measure of the return on shareholder funds. The higher the figure the better, except when a bank is highly leveraged. 18115 Net Income/ Average Total Assets 18120 Fitch Comprehensive Also known as ROAA. This is perhaps the most important single ratio in comparing the efficiency and operational performance of banks as it looks at the returns generated from the bank's assets. Similar to ROAE but income is modified for adjustments to reserves not taken through the income Income/ Average Total statement (e.g. write up or down for available for sale items). Equity 18125 Fitch Comprehensive Similar to ROAA but income is modified for adjustments to reserves not taken through the income Income/ Average Total statement (e.g. write up or down for available for sale items). Assets 18130 Net Income/ Av. Total This ROAA ratio captures managed or securitised assets which do not appear on the balance sheet Assets plus Av. Managed of American and some other non IFRS compliant countries. Assets 18132 Net Income/ Risk weighted assets 18134 Fitch comprehensive This makes the above Net Income/ Average Total Assets ratio more sensitive to the risk weighted assets the bank has on its books. This makes the above Fitch Comprehensive Income/ Average Total Assets ratio more sensitive to income/ Risk weighted the risk weighted assets the bank has on its books. assets D. Capitalization 18140 Fitch Eligible Capital/ Regulatory Weighted Risks 18145 Tangible Common This is like a pure leverage ratio but it removes goodwill or any other intangible asset from both This is similar to the tier 1 regulatory capital ratio but it adjusts it downwards for lower quality tier 1 instruments such as hybrids. Equity/ Tangible Assets equity and the asset side of the balance sheet as in difficulty a banks's intangible may be worthless. 18147 Tangible Common Equity/ Total Business Volume 18150 Tier 1 Regulatory Capital This measure of capital adequacy measures Tier 1 capital. That is shareholder funds plus Ratio perpetual non cumulative preference shares as a percentage of risk weighted assets and off balance sheet risks measured under the Basel rules. This figure should be at least 4%. 18155 Total Regulatory Capital This ratio is the total capital adequacy ratio under the Basel rules. It measures Tier 1 + Tier 2 Ratio 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%. 18160 Fitch Eligible Capital/ This indicates tougher Eligible capital ratio relative to the Tier 1 ratio after adjusting for Fitch's Equity less intangibles in relation to all on and off balance sheet assets gives a better idea of the cushion of capital relative to risk. Tier 1 Regulatory Capital discounting of lower quality capital instruments. 18165 Equity/ Total Assets 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. The higher this figure the more protection there is. 18170 Cash Dividends Paid & Declared/ Net Income 18175 Cash Dividend Paid & Declared/ Fitch Comprehensive Income 18180 Net Income - Cash The internal capital generation ratio. This describes how much the bank's equity has been The dividend payout ratio describes the % of bottom line profits paid out to the shareholders of the bank . This tends to be a higher figure in slower growing profitable banks. This dividend payout ratio is over income adjusted for fair valuing of assets not taken through the income statement. Dividends/ Total Equity increased by the year's retained earnings E. Loan Quality 18190 Growth of Total Assets This compares the current year's growth in total assets as a percentage of the previous year's total assets. 18195 Growth of Gross Loans This compares the current year's gross loans as a percentage of the previous year's. Excessive growth over inflation and growth in the economy can be a warning sign of deteriorating underwriting standards. 18200 Impaired Loans(NPLs)/ This is a measure of the amount of total loans which are impaired or doubtful. The lower this figure Gross Loans is the better the asset quality is. 18205 Reserves for Impaired Loans/ Gross loans This ratio indicates how much of the total portfolio has been provided for but not charged off. It is a reserve for losses expressed as a percentage of total loans. Given a consistent charge-off policy, the higher the ratio the poorer the quality of the loan portfolio will be. 18210 Reserves for Impaired This ratio relates impairment reserves to non performing or impaired loans. The higher this ratio is, Loans/ Impaired Loans the better (ideally 100%) and the more comfortable one should feel about the vulnerability of the capital base. 18215 Impaired Loans less Impaired or problem loans not covered by reserves, as a percentage of capital. Also known as the Reserves for Imp Loans/ capital impairment ratio. It shows what percentage of the bank's capital would be written off if the Equity accumulated impairment reserves were 100% of impaired loans and how vulnerable a bank's capital ratio would be as a result. 18220 Loan Impairment This indicates what % of the loan portfolio has become impaired during the year and has been Charges/ Average Gross deducted from the year's profits. Loans 18230 Net Charge-offs/ Average Gross Loans 18235 Impaired Loans + This indicates what % of the loan portfolio has been charged off or written during the year as it is considered definitely not recoverable. This ratio is similar to impaired assets to total assets but adds in foreclosed assets that are also Foreclosed Assets/ Gross effectively impaired. Loans + Foreclosed Assets F. Funding 18245 Loans/ Customer Deposits This liquidity or funding ratio indicates to what extent the bank's relatively illiquid loans are funded by relatively stable customer deposits rather than wholesale or market funding. Ideally this ratio should be below 100%. 18250 Interbank Assets/ Interbank Liabilities This measures interbank assets or placings divided by interbank liabilities or deposits received from other banks. Over 100% indicates greater liquidity in the interbank market.
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