Số tiền*lãi suất*kỳ hạn (nếu là tháng thì lấy số tháng chia cho 12, nếu là ngày thì lấy số ngày chia cho 365) 2. Dạng bài cho vay mua xe, cần lưu ý repayment period để chia kỳ trả nợ và tính lãi 3. Một dạng khác về tính ROA, ROE, NIM, CI The following tables present a balance sheet and an income statement (which have been simplified) of an example bank: Bank ABC BALANCE SHEET (Unit: mil VND) ASSET LIABILITIES AND EQUITIES Cash a Deposits and borrowings from other credit institutions f Securities b Customer's deposits g Loans c Issuance of valuable papers h Loan loss provision ???? Equity i Fixed assets and other properties d 0 Total Assets e Total liabilities and equities e 1. Calculate Loan loss provision of the bank. 2. Calculate ROA, ROE, NIM, CI given the following assumptions: Interest revenue: VND k mil, interest expense: VND l mil, non-interest revenue: VND m mil, non-interest expense: VND n mil, allowance for loan losses is VND o mil1; other items in the income statement are not material; tax rate: 20% - Given that last year, the bank’s ROA is p%, ROE: q%, NIM: r%, CI: s%. Comment on the bank profitability. Hướng dẫn 1. Loan loss provision = e – a – b – c – d (lưu ý, vì đây là khoản trích lập dự phòng từ dư nợ cho vay nên luôn luôn là số âm). Tính các khoản mục khác tương tự, VD: Loans = e – a – b – ???? - d 2. Tính ROA, ROE: - Profit before tax = k – l + m – n – o - Profit after tax = Profit before tax *(1 – 20%) - ROA (Return on Asset) = Profit after tax/ Total Asset = Profit after tax/e; - ROE (Return on Equity) = Profit after tax/Equity = Profit after tax/i; Tính NIM, CI: - Net Interest Income = k-l - Total operating income = Net Interest Income + Non-Interest Income = k – l + m - NIM (Net Interest Margin) = Net Interest Income/Total Asset = (k-l)/e - CI (Cost-Income ratio) = Non-interest expense/(Net Interest Income + Non-Interest Income) hoặc CI = Non-interest expense/Total operating income = n/(k – l + m) - Comment: This year, ROA/ROE/NIM/CI is better/worse/decreases/increases…;