FORMULAS: Net Interest Margin = (Interest revenues - Interest expenses/Assets Gap - Rate sensitive assets-Rate sensitive liabilities Gap Ratio - (Rate sensitive assets/Rate sensitive liabilities) ROA - (Net profit after taxes)/Assets ROE (Net profit after taxes)/Equity, ROE-ROA x leverage measure [(Net income) Equity capital) = [(Net income) Total assets] x [Total assets/Equity capital] DURGAP - DURAS - [DURLIAB X (LIAB/AS)] If a bank had short-term, fixed-rate assets, long term variable rate assets and long-term fixed rate liabilities, and interest rates increased over time, its net interest margin should: stay the same decrease o increase either decrease or increase, depending on whether the asset maturities exceed 10 years