Analysis of Financial Institutions

Free CFA Level II lesson in Financial Statement Analysis. 11 min read, ~1,692 words.

NIM = Net interest income / Avg earning assets. The bank equivalent of gross margin. Efficiency ratio = Non-interest expense / Total revenue. Provisions are deliberately excluded. Basel III minimums: CET1 4.5%, Tier 1 6.0%, Total capital 8.0%. Conservation buffer adds 2.5% to CET1 floor (effectively 7.0%). Insurance combined ratio...

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