ICICI Bank 2016 Annual Report Download - page 248

Annual Report 2015-2016246
Earnings per share Net prot 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 prot to working funds Operating prot divided by working funds
Return on assets Net prot after tax divided by average total assets
Net prot per employee Net prot after tax divided by number of employees
Business per employee Average deposits plus average advances divided by number of employees
Working funds Average of total assets as reported in form X to RBI
Average total assets For the purpose of business ratio, represents averages of total assets as reported in form
X to RBI
Operating prot Prot before provisions and contingencies
Number of employees Quarterly average of number of employees. The number of employees includes sales
executives, employees on xed term contracts and interns
Business Total of average deposits plus average advances as reported in form A to RBI
Average deposits Average of deposits as reported in form A to RBI
Average advances Average of advances as reported in form A to RBI
Capital to risk weighted assets ratio (CRAR) Capital divided by risk weighted assets
Capital (for CRAR) Capital includes share capital, reserves and surplus (revaluation reserve and foreign
currency translation reserve are considered at discounted amount), capital instruments
and general provisions
Risk weighted assets (RWAs) RWAs are computed by assigning weights as per the RBI Basel III guidelines to various
classes of assets like cash and bank balance, investments, loans and advances, xed
assets, other assets and off-balance sheet exposures
Liquidity coverage ratio Stock of unencumbered high quality liquid assets divided by total net cash outows
estimated for the next 30 calendar days
High quality liquid assets Stock of liquid assets which can be readily sold at little or no loss of value or used as
collateral to obtain funds
Provision coverage ratio Provision for non-performing advances divided by gross non-performing advances
Average equity Quarterly average of equity share capital and reserves
Average assets For the purpose of performance analysis, represents averages of daily balances, except
averages of foreign branches which are fortnightly averages
Return on average equity Net prot after tax divided by average equity
Return on average assets Net prot after tax divided by average assets
Net interest income Total interest earned less total interest paid
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 Share capital plus reserves divided by outstanding number of equity shares
Glossary of Terms