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    Accounting And Financial Terms That Are Easily Misused Or Confused.

    2017/2/25 20:46:00 20

    AccountingFinancial TermsFinancial Management

    The net interest margin mainly reflects the difference between the rate of return on the utilization of bank funds and the interest cost rate of the source of bank loans (including deposits), and its formula is "average interest rate assets yield (interest rate) - average interest bearing debt cost rate (interest rate) interest".

    Among them, interest rate = interest income / average interest assets, interest rate = interest expense / average interest bearing liabilities.

    The net interest rate, also known as net interest yield, is calculated as net interest income / average interest bearing assets, where net interest income is the difference between interest income and interest expense.

    It reflects the profitability of banks' holistic interest bearing assets.

    Conventional

    commercial bank

    In operation and management, the net interest margin reflects the current interest rate level and the pricing power of banks and the differences in dealing with the market competition environment.

    Net interest rates reflect the net interest income level of all living assets, some of which are funded by shareholders' rights and interests, and this part of the capital is not calculated on interest costs.

    Therefore, in general, the net interest margin is higher than the net interest rate. This difference is known as the free fund effect, which reflects the role of interest free capital in the source of funds.

    The non-performing loan ratio is the ratio of non-performing loans to total loans, and it is an important index reflecting the quality of bank credit assets.

    It is an indicator of the quality of bank balance sheets.

    The rate of credit cost is the ratio between the loan impairment loss and the loan average balance during the financial statements. This index shows that the credit risk losses of the bank's credit assets in the current period are related to the non-profit loans.

    It also has reference significance for understanding the risk pricing management ability of bank loans. The net interest margin minus the bank credit cost rate can be seen after the banks consider the credit risk.

    The loan reserve ratio is the ratio of the loan reserve to the total loan balance.

    Loan reserve is a risk preparation for banks based on the judgment of possible impairment loss of loans, which depends to a large extent on subjective judgment of bank management.

      

    Provision coverage

    More accurately, it should be the provision coverage ratio of bad loans, which is the ratio between the end of term loan reserve and the balance of non-performing loans at the end of term.

    The index element is all loan impairment provision, which includes the impairment provision for normal and attention classes, while the denominator is the balance of non-performing loans. The change of indicators is the result of the joint action of the two items of bank's impairment provision and the identification of non-performing loans.

    People usually think that duration is a concept or expression of a period, but this understanding is not appropriate.

    The concept of Duration (D) was proposed by F.R.Macaulay in 1938.

    Macaulay duration refers to the weighted average of the time that a bond generates cash flow in the future. Its weight is the proportion of the cash flow present value of each period in the total value of cash flow (i.e. the bond value).

    This period is understood as the concept of time, but this concept reflects in essence that the longer the bond pays interest, the more sensitive the interest rate changes, the greater the risk.

    Therefore, duration is a measure of interest rate risk.

    The second understanding of duration refers to the slope of the price yield curve of the bond, which is mathematically understood as the first derivative of the price yield curve to the yield.

    The third expression of duration refers to the approximate change degree of the value of a bond relative to the change of 1% of the immediate maturity yield, that is, it is the yield sensitivity of the bond value.

    This understanding is the most direct and appropriate.

    The duration is first calculated and expressed in terms of "year", which measures the average period of cash flow of bonds.

    According to the Macaulay duration theorem, only the Macaulay duration of discount bonds equals their maturity time, while the Macaulay duration of coupon bonds is less than or equal to them.

    Due time

    Under the condition that the coupon rate remains unchanged, the longer the maturity of the bond, the longer the duration is.

    However, simply thinking that the duration is the remaining maturity of a bond is incorrect.

    For more information, please pay attention to the world clothing shoes and hats and Internet cafes.


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