ICICI Bank 2013 Annual Report Download - page 210

F132
Glossary of terms
Working funds Average of total assets as reported in form X to Reserve Bank
of India
Average deposits Average of deposits as reported in form A to Reserve Bank
of India
Average advances Average of advances as reported in form A to Reserve Bank
of India
Business Total of average deposits plus average advances
Average total assets Averages of total assets as reported in from X to Reserve Bank
of India
Operating profit Profit before provisions and contingencies
Number of employees Quarterly average of number of employees. The number of
employees includes sales executives, employees on fixed term
contracts and interns
Earnings per share Net profit after tax divided by weighted average number of
equity shares outstanding during the year
Interest income to working funds Interest income divided by working funds
Non-interest income to working funds Non-interest income divided by working funds
Operating profit to working funds Operating profit divided by working funds
Return on assets Net profit after tax divided by average total assets
Profit per employee Net profit after tax divided by number of employees
Business per employee Average deposits plus average advances divided by number
of employees
Average equity Quarterly average of equity share capital and reserves
Average assets Averages of daily balances, except averages of foreign branches
which are fortnightly averages
Return on average equity Net profit after tax divided by average equity
Return on average assets Net profit after tax divided by average assets
Net interest margin Total interest earned less total interest paid divided by average
interest earning assets
Average yield Yield on interest earning assets
Average cost of funds Cost of interest bearing liabilities
Interest spread Average yield less average cost of funds
Book value per share Capital plus reserves divided by outstanding number of
equity shares
glossary