Page 48 - EBA 2013.2869 Risk Assesment Report final proof4

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E U R O P E A N B A N K I N G A U T H O R I T Y
46
Nr
Kri Code KRI name
Numerator
Denominator
10
24
Cost-income ratio
Rows: Administration costs; Depreciation
Total operating income: rows: Interest income; Interest expenses;
Expenses on Share capital repayable on Demand; Dividend income;
Fee and commission income; Fee and commission expenses;
Realised gains (losses) on financial assets & liabilities not
measured at fair value through profit or loss, net; Gains (losses)
on financial assets and liabilities held for trading, net; Gains
(losses) on financial assets and liabilities designated at fair value
through profit or loss, net; Gains (losses) from hedge accounting,
net; Exchange differences, net; Gains (losses) on derecognition
of assets other than held for sale, net; Other operating income;
Other operating expenses
11
26
Net interest income
to total operating
income
Rows: Interest income; interest expenses
Total operating income as above.
12
27
Net fee and commis-
sion income to total
operating income
Rows: Fee and commission income; fee and commission
expense
Total operating income as above.
13
33
Net income to total
operating income
Total profit or loss after tax and discontinued operations
Total operating income as above.
14
34
Loan-to-deposit ratio Total loans advances (Rows: Loans and advances held for
trading, designated at fair value through profit or loss, AFS,
Loans and receivables, HTM)
Total deposits (other than from credit institutions) (Rows: Depos-
its held for trading, designated at fair value through profit or loss,
measured at amortised cost)
15
35
Customer deposits to
total liabilities
Total deposits (other than from credit institutions) (Rows:
deposits (other than from credit institutions) held for trading,
designated fair value through profit or loss, measured at
amortised cost)
Total liabilities
16
36
Tier 1 capital to (total
assets - intangible
assets)
Original own funds
Total assets
- Intangible assets
17
45
Debt-to-equity ratio Total liabilities
Total equity
18
46
Off-balance sheet
items to total assets
Loan commitments given, financial guarantees given, other
commitments given to other counterparties
Total assets