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Article 22
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Financial projection information and consolidated analysis
- With regard to the financial projection information for the future three years, banks shall, at a minimum, analyze the following items: (Attachment 17)
- Financial Structure:
- Self-owned assets to risk-based assets ratio.
- Liabilities to assets ratio.
- Deposits to owners' equity ratio.
- Fixed assets to owners' equity ratio.
- Debt-paying Ability: Liquid reserves ratio.
- Operating Ability:
- Loans to deposits ratio.
- Past due loan ratio.
- Interest expenditure to interest income ratio.
- Total asset turnover rate.
- Amount of average business income per employee.
- Amount of average profit per employee.
- Profitability:
- Assets return ratio.
- Owners' equity return ratio.
- Net income ratio.
- Earnings per share.
- With regard to the financial projection information for the future three years, insurance companies shall, at a minimum, analyze the following items: (Attachment 18)
- Financial Structure:
- Liabilities to assets ratio.
- Ratios of each liability reserve to owners' equity.
- Real properties to new owners' equity.
- Liquidity ratio.
- Operating Ability:
- Funds utilization rate.
- Total assets' turnover rate.
- Expenses ratio
- Loss reserve ratio.
- Amount of average premium income per employee.
- Amount of average profit per employee.
- Profitability:
- Assets return ratio.
- Owners' equity return ratio.
- Net income ratio.
- Funds utilization return ratio.
- Profit per share.
- Business Stability
- Premium income volatility rate.
- Loss reserve ratio.
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