Analele Universitii Constantin Brncui din Trgu Jiu, Seria Economie, Nr.

1/2008

EVALUAREA

THE ASSESSMENT OF

PERFORMANELOR

BANKING

BANCARE - INDICATORII DE

PERFORMANCES-

PERFORMAN N

INDICATORS OF

DOMENIUL BANCAR

PERFORMANCE IN BANK
AREA

Cruntu Genu Alexandru Lect.

Univ. dr.

Cruntu Genu Alexandru Lect.

Universitatea Constantin Brncui Tg-

Univ. dr.

Jiu

Universitatea Constantin Brncui

Romanescu Marcel Laureniu Lect.

Tg-Jiu

Univ. dr.

Romanescu Marcel Laureniu

Universitatea Constantin
Brncui Tg-Jiu

Lect. Univ. dr.

Universitatea Constantin Brncui
Tg-Jiu
Abstract

Rezumat

Profitability is a management
concept with the objective of
assessment bank's results from
efficiency point of view both for
entirely activity and for differently
management
compounds.From
conceptual
point
of
view,
profitability represents the modality
to achieve the major goal of bank's
activity,
respectively
the
maximization
of
profit
in
minimization risk conditions. The
approach from a quality perspective
of activity results
conducts to
assessment of application modalities
of
different
compunds
of
management, in comparison to the
strategy elements, thus must to result

Profitabilitatea este un concept

managerial avnd ca obiect evaluarea
rezultatelor activitii bncii din punctul
de vedere al eficienei att pe ansamblu,
ct
i
pe
diferite
componente
manageriale.
Privit
conceptual,
profitabilitatea reprezint modalitatea de
realizare a scopului fundamental al
activitii bncii, acela de maximizare a
profiturilor n condiii de minimizare a
riscurilor. Abordarea din punct de
vedere calitativ a rezultatelor activitii
conduce la evaluarea modalitilor de
aplicare a diferitelor componente ale
conducerii, comparativ cu elementele de
strategie, astfel nct s rezulte gradul
concret de realizare a componentelor de
politic i strategie bancar.

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the concrete degree to achieve the

politic
and
banking
strategy
Analiza
profitabilitii
se compunds.
realizeaz pe baza unui set de indicatori
de msurare a performanelor bancare.
Indicatorii
rezult
din
datele
The profitability analysis are
contabilitii, care reflect perioada de achieved on a set of indicators to
referin n cele mai sintetice expresii ale measure the banking performances.
sale bilanul contabil i contul de profit i The indicators result/arise from the
accounting dates, which illustrate the
pierderi.
Trebuie precizat c, n cuprinsul reference periods in the most synthetic
situaiei veniturilor, dobnzile ncasate ce expressions of balance sheet and the
reprezint venituri, precum i dobnzile profit and loss account.
Must be said that, during the
pltite ce reprezint cheltuieli se
determin ca solduri medii anuale, incomes situation, the interests cashed
incomes, also the
aplicndu-se fiecruia procentul de which represent
interests
which
represent
dobnd uzual. Impozitele se stabilesc paid
aplicndu-se cotele de impozitare n expenses are determined as yearly
medium
account
balances,
by
vigoare.
Pe
baza
bilanului
perioadei application to every one the usually
analizate i a contului de profit i pierderi interest percentage.The taxes are
se determin elementele necesare pentru settled by application the topic tax
exprimarea indicatorilor de profit, iar quotations.
On the basis of balance sheet
apoi se procedeaz la determinarea
for the analysed period and the profit
acestora.
Principalii
indicatori
de and loss account, are determined the
necessary elements in order to express
performan calculai pentru bnci sunt:
1. Rata
rentabilitii
capitalului the profit indicators, and afterwards is
(Return on Equity) sau profitul la proceeding to their's determinations.
capital, este indicatorul cel mai The main performance indicators
semnificativ
al
profitului,
care computed for banks are:
msoar rezultatele managementului 2. Return on Equity or profit to
bancar n ansamblul su i ofer o
equity, is the most signficant
indicator
for
profit,
which
imagine asupra modului de folosire a
measures the banking management
capitalurilor aduse de acionari,
in all its dimensions, and offers an
efectul angajrii lor n activitatea
image over the way to use the
bncii. Indicatorul se determin astfel:
capitals brought by shareholders,
the effect of their retainer in
Pr ofit net
bank's activity. The indicator are
ROE =
100
determined thus :

Capital

(1)
Se consider profitul net dup
deducerea tuturor cheltuielilor i taxelor
iar capitalul este o sum a capitalului

ROE =

Net profit
Capital

100

It is considered the net profit after

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deduction of all expenses and taxes

and the capital is a sum of nominal
capital, of unshared profit and the
reserve funds. The speciality literature
allots important studies to this
indicator, considered one of the most
characteristic barometer of some
commercial enterprise performances.
In the banks situation, a normal
margin of this indicator is appreciate
to be located /situated between the
significant thresholds of
10% and
2.Rata
rentabilitii
economice respectively 30% .
(Returnon Assets). Acest indicator este o
expresie a rentabilitii de ansamblu a
2.Return on Assets. This indicator
unei societi bancare. Acest indicator
denumit i profitul la active sau ntr-o is an expression of rentability for the
definiie deja consacrat n literatura entirely activity of a banking society.
bancar din ara noastr, rentabilitatea This indicator known also as profit
activelor, msoar efectul capacitii to assets or in a consecrete definition
manageriale de a utiliza resursele accepted already in banking literature
our
country,
the
assets
financiare i reale ale societii bancare from
pentru a genera profit. Se apreciaz c rentability, measures the effect of
rata rentabilitii economice este msura management capacity to use the
cea mai fidel a eficienei activitii financial and real resources of bank
bancare
deoarece
exprim
direct society in order to generate profit. It is
rezultatul, n funcie de managementul appreciate that the return of assets
specific al intermedierii bancare,de indicator is the most exact measure of
optimizare a operaiunilor active, n banking activity due the fact that
directly
the
result,
funcie de un volum de resurse date. expressed
accordingly
to
the
specific
Formula de calcul a indicatorului este:
management of banking intermediate,
of active operations optimization,
related to a volume of resources
Pr ofit net
considered. The computation formula
100
ROA =
of the indicator is:
Active
nominal, a profitului nerepartizat i a
fondurilor de rezerv. Literatura de
specialitate consacr importante studii
acestui indicator, considerndu-l unul
dintre cele mai semnificative barometre
ale performanelor unei ntreprinderi
comerciale. n cazul bncilor, o marj
normal a acestui indicator se apreciaz
c
se
situeaz
ntre
pragurile
semnificative de 10% i respectiv 30% .

(2)
Plaja de variaie a indicatorului este n
general de 0,5-1,6%. Specific bncilor
mari este valoarea mic (< 1%), n timp
ce bncilor medii i mici le este
caracteristic o mrime supraunitar a
indicatorului.
3.Multiplicatorul
capitalului
(Leverage Multiplier). Acest indicator

ROA =

Net Pr ofit
100
Assets

The
limits
of
indicator's
variations is generally between 0,5-1,6%. Specifically to the big banks
is the small value (< 1%), while to
the small and medium banks is
characteristic an extraunit dimension

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denumit i efectul de prghie, msoar

gradul n care atragerea i utilizarea unor
noi resurse conduce la o cretere a
rentabilitii capitalului. Indicatorul arat
de cte ori reuete o banc s-i multiplice capitalul investit prin atragerea de
resurse.
Multiplicatorul
capitalului
depete n mod normal valoarea 100 i
semnific faptul c angajarea unor resurse
noi este eficient pentru banc, respectiv
cnd costul acestora este net mai mic
dect rata activelor.
Indicatorul se calculeaz astfel:

of indicator.

3. Leverage Multiplier. This

indicator is very characteristic for the
bank, known also under the title of
leverage effect, measures also the
degree in which the attraction and
using of new resources conduct to an
increase of capital rentability.The
indicator illustrates how many time a
bank successed
to multiply the
invested
capital
by
resources
atraction.The
leverage
multiplier
surpass
normally
the
value
100 and
Active
MC =
100
illustrates the fact that involving of
Capital
new resources is efficient for the
bank, respectively when the resources
(3)
cost is lower then the return costs.
The indicator is computed thus:
Indicatorul variaz proporional cu
ponderea capitalului n total active
bancare. Cu ct ponderea capitalului este
Assets
MC =
100
mai mare, cu att riscul bancar este mai
Capital
mic iar efectul de prghie de asemenea. n
caz contrar, cnd ponderea este mai mic,
The
indicator
changes
in
riscul bancar i efectul de prghie sunt
proportion
with
the
capital's
share
in
mai mari.
Ca
valoare,
bncile
mari total banking assets. As much as the
nregistreaz niveluri de peste 20%, in capital share is higher, the bank risk is
vreme ce bncilor mici le este lower and the leverage effect is lower,
caracteristic nivelul de 10-20% al too. In the contrary case, when the
levierului. De semnalat corespondena share is smaller, the banking risk and
ntre cei trei indicatori prezentai pn the leverage effect are higher.
As a value, the big banks
acum. Atunci cnd componentele indicatorilor sunt identice, se poate determina recording levels of over 20%, while to
direct multiplicatorul capitalului din the small banks is characteristic the
level of 10-20% for leverage. Must be
relaia:
marked the correspondence between
these three indicators presented until
Mc = ROE/ROA
now.When the indicator compounds
(4)
are identically, could determine
directly the leverage multiplier from
4. Rata profitului. n the underneath relation:
domeniul bancar se calculeaz rata
profitului, a crei mrime depinde n
Mc =
primul rnd de raportul dintre veniturile
i cheltuielile bncii i, n al doilea rnd, ROE/ROA
de structura veniturilor i costurilor
4. The profit rate. In the
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farea serviciilor bancare se face explicit,

n sensul c fiecare serviciu este
difereniat
prin
preuri
deosebite,
indicatorul poate fi calculat pe diversele
componente ale activitii bncii, dup
urmtoarea formul:

banking area are computed the profit

rate, on which the dimension depends
first by the ratio between bank income
and expenses, and second by the
structure of incomes and the costs of
banking activity. As much as the
banking services tariff are made in an
explicit/outspoken manner, meaning
Pr ofit net
that every service is differential by
Rp =
100
Venitutri totale
peculiar prices, the indicator could be
computed on various compounds of
(5)
bank's activity, after the following
Indicatorul reprezint principalul formula:
instrument de analiz atunci cnd se
Net Pr ofit
urmrete reducerea costurilor cu activiRp
=
100
tatea bncii.
TotalIncomes
5.Gradul
de
utilizare
a
activelor. Mrimea acestui indicator
depinde de mrimea dobnzii active pe
pia i de structura activelor bancare.
Indicatorul este definit ca raport ntre
venitul total din operaii si totalul
activelor i arat veniturile totale ce se
obin din utilizarea activelor (venituri din
dobnzi, comisioane, taxe):

RAC =

Venituri totale
Active totale

100

(6)
6. Profitul marginal, indicator ce
arat procentul de profit (sau venit net)
realizat din veniturile totale din operaii:

Rm =

Pr ofit net
Venitutri totale

The indicator represents the

main instrument/tool of analysis when
is
following/chasing
the
costs
decreasing with banking activity.
5.The margin of assets
utilization. The dimension of this
indicator depends by the active
interest measured on market and the
banking assets structure. The indicator
is defined as a ratio between the total
operational income and the assets
total, illustrating the total incomes
obtained
from
assets
utilization
(incomes from interests, commissions,
taxes):

RAC =

100

TotalIncomes
TotalAssets

100

6.Margin Profit, indicator

which illustrates the profit percentage
from profit ( or net income) achieved
from total operational incomes:

(7)
De semnalat c aceti din urm doi
indicatori pot determina direct
rentabilitatea activelor:

Rm =
ROA = Pm*Au

Pr ofit net
Totalincomes

100

Must be marked that these two

i indirect multiplicatorul

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the assets rentability :

capitalului: Mc = ROE/(
Pm*Au)
Legturile dintre indicatorii mai
sus prezentai relev existena unui model
de evaluare a performanelor unei bnci,
denumit de specialiti dup indicatorul
cel mai relevant care este considerat a fi
rentabilitatea activelor. De aceea, analiza
activitii unei bnci comerciale se
efectueaz n baza evidenierii nivelurilor
indicatorilor din modelul ROA (sau
modelul ROE dup ali specialiti) i a
derivatelor acestora. Astfel, indicatorii de
mai sus se pot "desface" pe elemente
componente ale variabilelor luate n
discuie, relevndu-se impactul pe care
spre exemplu, fiecare element de activ, de
capital, de venituri sau de cheltuial l are
asupra nivelului i calitii profitului.
Conceptul de profitabilitate poate
fi definit deci att pe vertical, n variant
local (ce are n vedere eficiena
financiar a sucursalei pe termen scurt i
strategiile de cretere a eficienei pe
diverse terme), ct i pe orizontal prin
analiza unui anumit segment al activitii
bncii, toate aceste elemente conceptuale
fiind incluse n varianta general
strategiei bncii.
Pentru
a determina
eficiena
activitii unei bnci (luat n ansamblu
sau la nivel de sucursal) simpla elaborare a indicatorilor nu este ndeajuns.
Aceti indicatori trebuie comparai cu
indicatori similari pentru a se putea
determina poziia real a bncii din
punctul de vedere al profitabilitii. Se
practic n general trei tipuri de
comparaii :
1. comparaia cu indicatorii aceleiai
bnci n decursul anilor;
2. comparaia cu indicatorii medii ai
altor bnci n cadrul aceleiai
perioade;
3. comparaia
cu
indicatorii
planificai, atunci cnd banca i

ROA = Pm*Au
and indirect the capital leverage:
Mc = ROE/( Pm*Au)
The connections/links between
the
indicators
presented
above
illustrate the existence of one bank
performances
assessment
pattern,
named by the experts after the
indicator
considered
the
most
important in assets rentability issues.
That's why, commercial bank analysis
are
made
on
the
basis
to
accentuate/illustrate the indicators
from ROA model (or ROE model in
other expert's conception) or theirs
derivations.Thus , the above indicator
could be "split" on the compounded
elements
of
discussed
variable,
illustrating the impact which as an
example, each active, capital, income
or expense element detains over the
level and quality of profit.
The profitability concept can be
defined both to vertical coordinates, in
local version(which takes into account
the financial efficiency of the branch
on short term and the strategies to
increase the efficiency on various
terms), and to horizontal coordinates
through analysis of one certain part of
bank's activity, all this conceptual
elements beeing included in general
version of bank's strategy.
In order to determine one
bank activity efficiency (considered
in assembly or to the branch level)
the simple elaboration of indicators
is not enough. This indicators must
be
compared with the similar
indicators in order to determine the
real
bank's
position
from
profitability point of view.
Are

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elaboreaz strategii pe diverse ter- practise,

in
general,
three
mene structurate n planuri ce comparison types :
vizeaz obinerea unor anumite 4. comparison with same bank
niveluri ale profitului.
indicators during years flowing;
5. comparison with the medium
Se deduce de aici necesitatea
indicators of other banks inside
asigurrii unei concepii unitare la nivelul
same period frame;
sistemului bancar privind indicatorii de 6. comparison with the planned
performan i, n acelai timp, asigurarea
indicators, when the
bank
sistemului informaional necesar realizrii
elaborates strategies on various
comparaiilor.
structural terms in plans which
aim to obtain certain profit
levels .
It could be deduced the necessity to
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