How can I calculate Return on Assets (ROA), Return on Shareholders Equity (ROE), Net Interest Margin (NIM) and Net Operating Margin (NOM).
Assets (USD Million) Liabilities ( (USD Million) March 2019 % Dec. 2018 % March 2019 TC FC Total Distr. TC FC Total Distr. TC FC Total Distr. 4.325 10.811 14,9 47.910 66,2 Financial Assets (net) Cash and cash equivalents 6.486 5.869 24.038 1.945 629 6.497 23.872 69 7.668 9,0 2.014 2,8 . Cash and cash balances at Central Bank 609 5.438 6.045 8,4 591 8.259 11,4 Banks 221 433 456 Deposits Loans received Money market funds Marketable securities (net) Bills Asset-backed securities Bonds 586 2.245 2.831 3,9 0 0 0 0,8 0,01 0,0 387 0 Receivables from Money Markets Allowance for expected cred.losses ( - ) (TFRS 9 applied) Financial assets at fair value through profit or loss 387 -3 0 -3 180 180 0 2.2451 0,5 0.2 3.1 2.572 4 3,6 19 2.284 2.575 2.564 Public debt securities 2.560 4 Funds 507 Equity instruments 507 0 ol 0 0 3,5 0,01 0,0 0 Borrower funds 0 0 0,7 0.0 0,7 Other financial assets 12 0 12 Other 507 0 507 379 1.5031 2,1 0 0 0 0,0 380 1.454 2,0 Derivative financial liabilities 0 57 57 0.1 18 29 0,0 0 57 57 0 20 0 0 Fin.ass. at fair value through other comprehensive income 1.125 Public debt securities 1.093 Equity instruments 11 Other financial assets 20 Derivative financial assets 0 Derivative financial assets at fair value through profit or loss 0 Derivative financial ass.at fair value the other comp.income 0 Financial assets measured at amortised cost (net) 0,0 0,3 Derivative financial liabilities at fair value through profit or los Derivative fin. liab.at fair value through other compre. income Factoring payables Lease payables (net) 0,1 0,01 0.0 0,1 234 234 0 0 0 201 234 234 0,3 88 108 - 0 0 Provisions 357 0 357 0,5 - 0,0 82,0 17.988 0 0 0 59.308 50.100 0,0 0,01 Loans 15.850 69,3 0 0 0 0 0 0 0,0 00 182 0,3 0 0,0 0 0 0,0 Receivables from leasing transactions Factoring receivables Other financial assets measured at amortised cost Public debt securities 0 8.690 0 10.827 2.137 15,0 General loan loss provisions (TFRS 9 not applied) Provision for restructuring Reserves for employee benefits Insurance technical reserves (Net) Other provisions Current tax liabilities Deferred tax liabilities Liabilities related to non-current assets (net) ) Held for sale 182 0 1781 184 35 0 178 0,2 0,3 8.681 2.137 10.818 15,0 0 184 Other financial assets 9 0 9 0,0 0 FREDE*R*3******0003222T!! SE98385*36* 35 - 0,0 1.619 0 1.619 2,2 0 0 0 0,0 0 0 0 0,0 0 0 0 0,0 Allowan.for expected credit losses ( - ) (TFRS 9 applied) Non-performing loans Specific provisions ( - ) (TFRS 9 not applied) Non-current assets or disposal groups (net) 0 0 0 0,0 0 0 0 0,0 Related to discontinued operations Subordinated debt 0 0 0 0,0 1.069 0 Held for sale 0 0 0 Loans 0 0 1.069 0 1.0691 0.0 0,01 1,5 0,01 1,5 0 0 ol 1.089 0 Other debt instruments Other liabilities 878 1,2 3.639 1667 3.805 5,3 Held from discontinued operations Investments in associates, subsidiaries and joint ventures Investments in associates (net) Associates accounted by using equity method 603 41 275 77 0 81 0,1 0 0 0.0 5.162 20 5.182 7.2 Non-consolidated associates 77 0,1 222 0 222 0.3 4 599 ) 81 798 199 1,1 219 0 219 Investments in subsidiaries (net) Non-consolidated financial subsidiaries 0,3 589 199 787 1,1 0 0 0 0,0 Non-consolidated non-financial subsidiaries 10 0 10 0,0 0 0 0 0,0 0 0 0 0,0 219 0 219 0,3 0 09 0 0,0 237 0 237 0,3 0 0 0 0,0 219 20 239 0.3 Jointly Controlled Partnerships (Joint Ventures) (net) Jointly controlled partnerships accounted by equity method Non-consolidated jointly controlled partnerships Tangible assets (Net) Intangible assets and goodwill (net) Goodwill Shareholders' equity Paid-in capital Capital reserves Equity share premiums Share cancellation profits Other capital reserves Other accum.comp. income not reclass. in profit or loss. Other accum.comp.income reclassified in profit or loss Profit reserves Legal reserves Statutory reserves Extraordinary reserves Other profit reserves Profit or loss Prior years profits or losses Current period net profit or loss 677 0 677 0,9 3.638 0 3.638 5,0 24 0 24 331 0 331 0,5 0.0 0.01 0 0 0 0 0 0 0,0 Other 24 0 24 0,0 3.298 0 3.298 4,8 63 0 63 0,1 81 0 8 0,0 Investment properties (net) Current tax assets Deferred tax assets 11 0 1 0,0 627 0 627 0 0 0 0,0 573 0 573 0,9 0,81 0,1 Other assets 395 161 556 0,8 54 0 54 Total Assets 47.408 24.910 72.318 100,00 Total Liabilities 43.236 29.082 72.318 100,0 Off Balance Sheet Commitments (USD Million) Income-Expenditure (USD Million) March 2019 March 2019 TC FC 1.909 1.500 6.857 8.713 5 6.459 6.789 24 1.346 0 2 22 555 378 0 2 Guarantees and warranties Letters of guarantee Bank acceptances Letters of credit Prefinancing given as guarantee Endorsements bota Other guarantees and warranties Commitments comun Irrevocable commitments Revocable commitments 0 01 23 1.602 0 374 4.249 1.114 13 368 90 431 393 20 38 4.206 43 17 Derivative financial instruments 5.161 10.532 307 0 109 0 10.5321 58.191 153 44 Derivative financial instruments held for hedging Teddie Trading transactions Custody and pledged securities Items held in custody Pledged items Acccepted guarantees and warrantees 5.161 000 179.008 88.589 90.419 8.740 67 49.451 Total Interest income Interest on loans 15.571 Interest received from reserve deposits 13.249 Interest received from banks 1.348 Interest received from money market transactions 577 Interest received from marketable securities portfolio 0 Other interest income Interest expenses ( - ) 0 397 Interest on deposits Interest on funds borrowed 4.680 Interest on money market transactions 4.599 Interest on securities issued 81 Other interest expenses 15.693 Net interest incomelexpenses 0 Net fees and commissions incomelexpenses 15.693 Fees and commissions received 237.199 Fees and commissions paid (-) 97.329 Divident income 139.870 Trading income or loss (net) 0 Profit/loss on capital market transactions 0 Profit/losses on derivative financial transactions 273.143 Foreign exchange profit/loss Other operating income Gross profit from operating activities Allowances for expected credit losses ( - ) (TFRS 9 applied) Other provison expenses (-) (TFRS 9 applied) Provision for loan losses ( - ) (TFRS 9 not applied) Personnel expenses (-) Other operating expenses (-) Net operating profit/loss Surplus written as gain after merger Profit/losses from equity method applied subsidiaries Net monetory position gain/loss Profit/loss before taxes from continuing operations Provisions for taxes on income from continuing operations (+) Net profit/loss from continuing operations Net profit/loss from discontinued operations -77 0 0 0 0 3 81 Total Off Balance Sheet Commitments 195.276 77.867 -161 77 484 186 6 0 127 1451 21 0 0 0 21 34 54 0 Net Profit/Losses 54 Ratios (%) March 2019 Dec. 2018 Capital Ratios Capital Adequacy Ratio 13,0 13,8 Shareholders' Equity / Total Assets 7,2 7,7 (Shareholders' Equity - Permanent Assets)/Total Assets 4,9 5,4 -78,2 -5,7 Net On Balance Sheet Position / Total Shareholders' Equity Net On and Off Balance Sheet Position/Total Shareholders' Equity -12,2 1,4 Balance Sheet Ratios TC Assets/Total Assets 65,6 63,90 TC Liabilities/Total Liabilities 59,8 63,2 FC Assets / FC Liabilities 85,7 98,2 TC Deposits / Total Deposits 49,8 56,3 TC Loans / Total Loans 68,4 66,1 Total Deposits / Total Assets 66,2 65,8 Funds Borrowed/Total Assets 2,8 3,1 Assets Quality Financial Assets (net) / Total Assets 14,9 15,8 Total Loans / Total Assets 69,3 66,2 Total Loans/Total Deposits 104,6 100,7 Permanent Assets / Total Assets 2,3 2,2 Consumer Loans / Total Loans 15,7 17,7 Liquidity 9,0 10,6 Liquid Assets/Total Assets Liquid Assets / Short-term Liabilities TC Liquid Assets/Total Assets 13,8 17,8 0,9 1,1 Profitability Average Return on Assets 0,5 0,7 Average Return on Shareholders' Equity 7,1 9,0 Net Profit/Loss From Continuing Operations/Total Assets 0,1 0,7 Income-Expenditure Structure Net Interest Income After Provisions/Total Assets 0,2 1,3 Net Interest Income After Provisions / Gross Profit from Operating Activities 23,8 43,7 Non-interest Income (net) / Total Assets 0,2 0,9 Other Operating Expenses/Total Assets 0,2 0,8 Personnel Expenses / Other Operating Expenses -87,6 78,01 Non-interest Income (net) / Other Operating Expenses 122.1 105,4
