Metric definitions
| No. | Main indicators | Sub indicators | Metric definition | Sources |
|---|---|---|---|---|
| 1 | Chỉ số an toàn vốn - Capital adequacy | |||
| 1.1 | Tỷ lệ tổng vốn chủ sở hữu trên tổng tài sản (TETA) - The ratio of total equity to total assets (TETA) | As equity is a cushion against asset malfunction, this ratio measures the amount of protection afforded to the bank by equity they invested in. The higher this figure the more protection there is. | Orbis Bank Focus | |
| 1.2 | Tỷ lệ tổng vốn chủ sở hữu trên tổng dư nợ (TETD) - The ratio of total equity to total debts (TETD) | Excessive corporate leverage increases the vulnerability of corporate entities in the event of a shock and may impair their repayment capacity; a common indicator is total debt to equity, also called the gearing(or leverage) ratio. | IMF | |
| 2 | Chỉ số về chất lượng tài sản - Asset quality | |||
| 2.1 | Tỷ lệ dự phòng rủi ro tín dụng trên tổng dư nợ (LLPTL) - The ratio of loan loss provisions to total loans (LLPTL) | How much of the total portfolio has been provided for but not charged off. It is a reserve for losses expressed as a percentage of total loans. Given a consistent charge-off policy, the higher the ratio the poorer the quality of the loan portfolio will be. | Orbis Bank Focus | |
| 2.2 | Tỷ lệ dự phòng rủi ro tín dụng trên thu nhập lãi ròng (LLPII) - The ratio of loan loss provisions to net interest income (LLPII) | Loan Loss Provisions as % of Net Interest revenue. This ratio indications how much of interest income has to be set aside for provisioning on non performing loans. | Orbis Bank Focus | |
| 2.3 | Tỷ lệ tổng dư nợ trên tổng tài sản (TLTA) - The ratio of total loans to total assets (TLTA) | The percentage of total assets that are invested in the loan portfolio | Orbis Bank Focus | |
| 2.4 | Tỷ lệ nợ xấu trên tổng dư nợ - The ratio of non-performing loans to total loans | Bank nonperforming loans to total gross loans are the value of nonperforming loans divided by the total value of the loan portfolio. A lower value of non-performing loans generally indicates a bank has a higher quality loan portfolio. | WDI | |
| 3 | Chỉ số về quản trị lành mạnh - Management soundness | |||
| 3.1 | Tỷ lệ chi phí hoạt động trên tổng tài sản - The ratio of operating expenses to total assets | Total operating costs to average( total assets, prior year total assets) | Orbis Bank Focus | |
| 3.2 | Tỷ lệ chi phí lãi vay trên tổng tiền gởi - Interest expenses to total deposits | The average rate of interest the bank is paying on its deposits | ||
| 3.3 | Tỷ lệ chi phí trên thu nhập - Cost to income ratio | Total operating expenses by total operating income. It represent the efficiency of company's operations. A lower ratio means that the bank is more efficient | Orbis Bank Focus | |
| 4 | Chỉ số về thu nhập - Earning ability | |||
| 4.1 | Tỷ suất sinh lợi trên tổng tài sản (ROAA) - The ratio of profit before tax to average total assets (ROAA) | This is perhaps the most important single ratio in comparing the efficiency and operational performance of banks as it looks at the returns generated from the bank's assets. It is calculated by dividing net income by average total assets | Orbis Bank Focus | |
| 4.2 | Tỷ suất sinh lợi trên vốn chủ sở hữu (ROAE) - The ratio of profit before tax to average total equity (ROAE) | ROAE is the return on average equity. The return on average equity is a measure of the return on shareholder funds. The higher the figure the better, except when a bank is highly leveraged. It is calculated by dividing Net income by average shareholders equity (summation of the equity value at the beginning and the closing of a year, divided by two) | Orbis Bank Focus | |
| 4.3 | Chỉ số biên lợi nhuận (NIM) - The ratio of net interest income to interest-earning assets (NIM) | Net interest income or margin expressed as a percentage of earning assets. The higher this figure the cheaper the funding or the higher the margin the bank is commanding. | Orbis Bank Focus | |
| 5 | Chỉ số tính thanh khoản - Liquidity | |||
| 5.1 | Chỉ số thanh khoản trên tổng tài sản - The ratio of liquid assets to total assets (LATA) | Liquid assets to total assets ( liquid assets would include cash, marketable securities, government securities, interbank deposits, and short-term marketable securities). | Asian Development Bank | |
| 5.2 | Chỉ số tiền gởi khách hàng trên tổng cho vay ngoài liên ngân hàng - The ratio of customer deposits to total noninterbank loans | The ratio of customer deposits, including both resident and nonresident sectors, to total noninterbank loans | Asian Development Bank | |
| 6 | Mức độ tập trung tài sản - Asset concentration | |||
| 6.1 | Tỷ lệ tổng tài sản ngân hàng trên tổng tài sản của hệ thống ngân hàng - Ratio of bank assets to total bank assets | Asset concentration measurement emphasizes the evaluation of competition of banks and their size distribution. | Tan (2016), Roman & Sargu (2013) | |