The Basel Committee finally decided to publish comments to its (controversial) consultation about "Standardised Measurement Approach for operational risk". Hereafter, our detailed answer
SMA | Comments on BCBS (June 2016) consultation (Standardized Measurement App...GRATeam
CH&Co provides a response to the Basel Committee on Banking Supervision’s consultative document based on the public data communicated by the Bank for International Settlements.
Our comments represent an open response including different lines of thought. However, the proposals should not be considered as final solutions but as a strong willingness on the part of CH&Co to open the debate about the Standardised Measurement Approach and to challenge the topics that seem relevant to us. We aim at identifying potential limits and weaknesses, providing alternatives and possible area for improvements. The proposals presented in this document are complementary, as they provide different visions and area for improvements within the SMA methodology.
Our comments relate to 3 areas:
SMA method inputs : specific analysis of the internal losses data
SMA method components : specific analysis of the LC
Capital calculation methodology : specific analysis of the SMA formula
This article discusses where profits and losses should be recognized in the statement of comprehensive income - in profit or loss or other comprehensive income. There is currently no clear conceptual framework providing guidance. Individual standards direct where gains and losses are reported. The IASB's discussion paper proposed recognizing results of transactions, impairments in profit/loss and changes in asset costs in OCI if it makes profit/loss more relevant. Recycling, where gains/losses are reclassified from equity to profit/loss is also addressed. Standards like IAS 21 require recycling while IAS 16 prohibits it. There is debate around double counting gains/losses in both statements.
The document provides an overview of Square Pharmaceuticals Ltd. (SPL) and Orion Pharmaceuticals Ltd. (OPL). SPL was established in 1958 and is the largest pharmaceutical company in Bangladesh, while OPL was founded in 1965 as a pharmaceutical manufacturer. Both companies have grown significantly over the decades and now manufacture a wide range of drug formulations. SPL supplies to both domestic and international markets in over 36 countries, while OPL produces over 110 generic drugs and 220 presentations. The document outlines the objectives, scope, methodology and limitations of the financial analysis report, which involves analyzing the companies' financial statements to assess their profitability and growth performance over recent years.
minor project on ratio analysis of "......"Kh Corporate
This document is a project report submitted by [NAME] to Guru Gobind Singh Indraprastha University in partial fulfillment of the requirements for a Bachelor of Business Administration degree. The report focuses on ratio analysis of a particular industry and includes chapters on the introduction, research methodology, industry overview, company profile, theoretical perspective on ratio analysis, findings and analysis, and conclusions and recommendations. The introduction provides an overview of the study and its objectives, scope, significance and limitations. The research methodology chapter outlines the statement of the research problem, data collection process, presentation tools used, and research tools.
The new revenue recognition rules will significantly change how loyalty programs are accounted for. Under the new rules, companies will need to treat points issued through loyalty programs as a separate performance obligation and defer more revenue over time as points are redeemed. Companies currently using the incremental cost model will see later revenue recognition, and all companies will need to allocate transaction price to loyalty program points using relative standalone selling prices rather than costs. Preparing for these changes may require changes to systems, processes, and policies for many companies.
HDFC Bank was incorporated in 1994 as one of the first private sector banks in India approved by the Reserve Bank of India. It has grown to have a current market capitalization of over Rs. 719,948 crores. The study analyzes HDFC Bank's financial performance over time using ratio analysis of liquidity, profitability, asset use, debt, and market value. Key ratios show the bank has high returns but uses high leverage through debt relative to equity.
In this paper, we used financial statements as the main information to calculate the enterprise
value by discounted cash flow model. For the prediction of future cash flows in DCF model, a new method
based on the Markov chain is proposed to get the growth rates of future cash flows, instead of the fixed growth
rate method. The superior performance of it can be illustrated in empirical analysis. And the result shows that
we can improve the accuracy of the enterprise value evaluation with partial information by using the Markov
chain
Analysis of financial statements on ideaMohit Khurana
Idea Cellular is one of the top three mobile operators in India with nearly 200 million subscribers, making it the sixth largest mobile operator globally. It offers 2G, 3G, and 4G services across India as well as national and international long distance services. Idea aims to expand into digital services like payments, entertainment, and communications to transform from a mobile operator into an integrated digital solutions provider. It has one of the largest networks in India covering over 400,000 towns and villages. Idea has received several awards for its innovations and was recognized as the best company of 2015 for its successful initiatives in customer service, marketing, and infrastructure.
SMA | Comments on BCBS (June 2016) consultation (Standardized Measurement App...GRATeam
CH&Co provides a response to the Basel Committee on Banking Supervision’s consultative document based on the public data communicated by the Bank for International Settlements.
Our comments represent an open response including different lines of thought. However, the proposals should not be considered as final solutions but as a strong willingness on the part of CH&Co to open the debate about the Standardised Measurement Approach and to challenge the topics that seem relevant to us. We aim at identifying potential limits and weaknesses, providing alternatives and possible area for improvements. The proposals presented in this document are complementary, as they provide different visions and area for improvements within the SMA methodology.
Our comments relate to 3 areas:
SMA method inputs : specific analysis of the internal losses data
SMA method components : specific analysis of the LC
Capital calculation methodology : specific analysis of the SMA formula
This article discusses where profits and losses should be recognized in the statement of comprehensive income - in profit or loss or other comprehensive income. There is currently no clear conceptual framework providing guidance. Individual standards direct where gains and losses are reported. The IASB's discussion paper proposed recognizing results of transactions, impairments in profit/loss and changes in asset costs in OCI if it makes profit/loss more relevant. Recycling, where gains/losses are reclassified from equity to profit/loss is also addressed. Standards like IAS 21 require recycling while IAS 16 prohibits it. There is debate around double counting gains/losses in both statements.
The document provides an overview of Square Pharmaceuticals Ltd. (SPL) and Orion Pharmaceuticals Ltd. (OPL). SPL was established in 1958 and is the largest pharmaceutical company in Bangladesh, while OPL was founded in 1965 as a pharmaceutical manufacturer. Both companies have grown significantly over the decades and now manufacture a wide range of drug formulations. SPL supplies to both domestic and international markets in over 36 countries, while OPL produces over 110 generic drugs and 220 presentations. The document outlines the objectives, scope, methodology and limitations of the financial analysis report, which involves analyzing the companies' financial statements to assess their profitability and growth performance over recent years.
minor project on ratio analysis of "......"Kh Corporate
This document is a project report submitted by [NAME] to Guru Gobind Singh Indraprastha University in partial fulfillment of the requirements for a Bachelor of Business Administration degree. The report focuses on ratio analysis of a particular industry and includes chapters on the introduction, research methodology, industry overview, company profile, theoretical perspective on ratio analysis, findings and analysis, and conclusions and recommendations. The introduction provides an overview of the study and its objectives, scope, significance and limitations. The research methodology chapter outlines the statement of the research problem, data collection process, presentation tools used, and research tools.
The new revenue recognition rules will significantly change how loyalty programs are accounted for. Under the new rules, companies will need to treat points issued through loyalty programs as a separate performance obligation and defer more revenue over time as points are redeemed. Companies currently using the incremental cost model will see later revenue recognition, and all companies will need to allocate transaction price to loyalty program points using relative standalone selling prices rather than costs. Preparing for these changes may require changes to systems, processes, and policies for many companies.
HDFC Bank was incorporated in 1994 as one of the first private sector banks in India approved by the Reserve Bank of India. It has grown to have a current market capitalization of over Rs. 719,948 crores. The study analyzes HDFC Bank's financial performance over time using ratio analysis of liquidity, profitability, asset use, debt, and market value. Key ratios show the bank has high returns but uses high leverage through debt relative to equity.
In this paper, we used financial statements as the main information to calculate the enterprise
value by discounted cash flow model. For the prediction of future cash flows in DCF model, a new method
based on the Markov chain is proposed to get the growth rates of future cash flows, instead of the fixed growth
rate method. The superior performance of it can be illustrated in empirical analysis. And the result shows that
we can improve the accuracy of the enterprise value evaluation with partial information by using the Markov
chain
Analysis of financial statements on ideaMohit Khurana
Idea Cellular is one of the top three mobile operators in India with nearly 200 million subscribers, making it the sixth largest mobile operator globally. It offers 2G, 3G, and 4G services across India as well as national and international long distance services. Idea aims to expand into digital services like payments, entertainment, and communications to transform from a mobile operator into an integrated digital solutions provider. It has one of the largest networks in India covering over 400,000 towns and villages. Idea has received several awards for its innovations and was recognized as the best company of 2015 for its successful initiatives in customer service, marketing, and infrastructure.
FINANCIAL PERFORMANCE ANALYSIS OF BHARTI AIRTEL LIMITEDyashmin khatun
This document discusses financial statement analysis and ratio analysis. It provides background on analyzing a company's financial stability, profitability, and performance over time using various ratios and comparisons. The objectives are to analyze the financial position, liquidity, and profitability of Bharti Airtel over a five year period and identify its financial strengths and weaknesses. Limitations include a lack of structured data from the company and a limited three year study period relying on secondary data. A literature review found previous research analyzing the relationship between working capital management, cash conversion cycles, and company profitability.
The document provides analysis of various financial ratios for Tata Consultancy Services (TCS) for 2014 and 2013. It summarizes key liquidity, activity, long-term solvency, and profitability ratios. The liquidity ratios like current ratio and quick ratio increased in 2014 compared to 2013, indicating TCS has more current assets relative to current liabilities. Inventory turnover decreased while inventory holding period reduced, showing better management of inventory levels. Debtors turnover increased, meaning longer time to collect receivables. Debt-equity and interest coverage ratios improved from 2013 to 2014, demonstrating stronger financial position and debt-servicing ability.
This document is a project report submitted by Mr. Ojas Nitin Narsale, an M.Com student at the Parle Tilak Vidyalaya Association's M.L. Dahanukar College of Commerce in Mumbai, India. The report is on the topic of ratio analysis and was completed in the 2016-2017 academic year under the guidance of Prof. Karim. The report includes an introduction, objectives, methodology, literature review on ratio analysis, calculations of key financial ratios for a company, analysis of the results, and a summary.
A FINANCIAL STATEMENT ANALYSIS AND INTERPRETATIONBIJENDRAMAHATO
MBA(FINANCE)-PROJECT REPORT ON
FINANCILA STATEMENT ANALYSIS OF AN ORGANISATION,
BALANCE SHEET,PROFIT AND LOSS STATEMENT.
IF SOMEONE IS LOOKING FOR THE IDEA HOW TO MAKE A PROJECT ON FINANCIAL STATEMENT ONE CAN GO THROUGH THIS PROJECT.IT WILL HELP THE STUDENTS TO HAVE AN IDEA ABOUT THE PATTERN .
Ratio Analysis of Samsung Electronics Co. Ltd.Nikita Jangid
This document provides an overview of ratio analysis and its significance. It begins by defining ratio analysis as the process of determining and interpreting numerical relationships based on financial statements. Ratios are calculated by dividing two relevant figures and can be used to assess various aspects of organizational performance such as profitability, liquidity, efficiency, and financial stability. The document then discusses the objectives and types of ratios, how ratios should be calculated and interpreted, and compares ratios to historical standards, industry benchmarks, and budgets. It emphasizes that ratios must be carefully analyzed in context. Finally, the document outlines the significance of ratio analysis for various stakeholders like management, owners, creditors, employees and governments in evaluating financial health and making informed decisions.
Ratio analysis project on ONGC of year 2010-11 & 2011-12Arjun Negi
Title: ratio analysis for period 2010-11 & 2011-12 : case study of ONGC SCOPE:
a) Ratio Analysis: concept, definition, Objectives, merits and demerits;
b) Calculation of solvency ratios: short term & long term;
c) Analysis of last two year 2010-11 & 2011-12;
d) Conclusion.
( included bibliography, literature review , and ONGC balance sheet )
Financial statement analysis involves calculating ratios to evaluate a company's liquidity, profitability, operational efficiency and growth potential. Key financial statements include the income statement, balance sheet, and cash flow statement. The income statement shows revenue, expenses and profits over time. The balance sheet outlines assets, liabilities and owner's equity at a point in time. Ratio analysis involves calculating ratios from the financial statements to analyze a company's activity, liquidity, solvency and profitability by comparing figures to industry averages and prior periods. Activity ratios measure asset usage efficiency, liquidity ratios assess short-term debt paying ability, and profitability ratios evaluate net income generation.
This document is a project report submitted for a B.COM HONOURS degree. It discusses ratio analysis of an unnamed company. The 39 page report includes an introduction outlining the background and objectives of the ratio analysis. It also includes chapters on the conceptual framework of ratio analysis, an analysis and findings section, and conclusions and suggestions. The document was submitted in March 2014 and supervised by Professor Amar Krishna Roy at Heramba Chandra College.
This document discusses liquidity ratios and how they can change based on a company's financial decisions. It defines two key liquidity ratios: the current ratio and acid test ratio. The current ratio measures current assets available to cover current liabilities, while the acid test only considers more liquid current assets. The document then demonstrates how taking on short-term debt or increasing capital can impact these ratios, making liquidity stronger by applying long-term resources to current assets but weaker by using short-term debt for fixed assets.
1. The document is a student's project report on the financial ratio analysis of Wipro. It includes an acknowledgment section thanking various professors and institutions for their support and guidance.
2. There is a declaration by the student stating that the project is their original work and submitted for their Master's degree program.
3. The project contains a certificate from the student's teacher guide confirming they completed the research project on the given topic under their guidance.
This document is a study submitted by K T Phanindra to the Institute of Public Enterprise in partial fulfillment of the requirements for a Post Graduate Diploma in Management. The study examines the impact of liquidity ratios on a company's profitability and performance. It includes an introduction to ratio analysis and its uses and limitations. The study will analyze different types of ratios including debt, liquidity, profitability, cash flow, and market value ratios. It will focus specifically on different debt ratios and how they impact a company's financial performance and profitability. The objectives are to understand the effect of debt ratios on performance and how managers use debt analysis in decision making. Secondary data from company financial statements will be used for the
Financial Performance Analysis of Conventional and Non – Conventional BanksAN_Rajin
Financial Performance Analysis of Conventional and Non – Conventional Banks.
Hope this will help you. Please don't forget to like/comment. Your appreciation will motivate me to make further more slide. Thanks in advance
This document analyzes the financial performance of Sakthi Finance Limited over a 5-year period from 2004-2009 using ratio analysis and other financial tools. Key findings include that the company demonstrated good liquidity and solvency as measured by current, quick, and equity ratios. Net profit and return on investment increased over the period. Suggestions are made to reduce expenses further and introduce new deposit schemes to improve performance. In conclusion, while Sakthi Finance showed good overall financial results, some ratios like the current ratio declined over time, so ongoing monitoring is needed.
The document discusses various liquidity, activity, profitability, and leverage ratios calculated for a company from 2011-2014. The key ratios discussed are:
- Current ratio - Decreased each year from 1.36 in 2011 to 1.27 in 2014, with 2012 being the most acceptable at 1.39.
- Quick (acid-test) ratio - Ranged from 0.39 in 2011 to 0.49 in 2014, with 2012 being the most acceptable at 0.58.
- Inventory turnover - Ranged from 3.24 in 2011 to 5.07 in 2012, with 2012 having the highest turnover.
- Gross profit margin - Ranged from 8.26% in 2011 to
1. The document discusses ratio analysis and financial analysis. Ratio analysis is a tool that evaluates the financial position and performance of a firm by establishing relationships between financial statement items.
2. Financial analysis identifies the financial strengths and weaknesses of a firm. It is done by analyzing ratios calculated from a firm's balance sheet and income statement. Key ratios include liquidity ratios, profitability ratios, and leverage ratios.
3. Ratio analysis involves comparing a firm's ratios to standards like its own past ratios, competitor ratios, industry averages, and projected ratios. This allows users to evaluate the firm's financial stability, profitability, and efficiency over time.
This report provides an equity valuation of eBay Inc. for potential investors. It includes an analysis of the global e-commerce industry and eBay's performance. The report values eBay under bull, base, and bear case scenarios using discounted cash flow valuation, comparable analysis, and sum-of-the-parts valuation. The analyst discloses having previously sold items on eBay and provides a 12-month target price and recommendation.
To calculate a company's average tax rate an analyst would
The accumulated benefit obligation measures
The major difference between accounting for pensions and the accounting for other postretirement benefits is that firms
“Analysis of Financial Performance of Jamuna Bank Limited”.pptfaqrul islam
Presentationon
“ANALYSIS OF FINANCIAL PERFORMANCE OF JAMUNA BANK LTD.’’
AREAS COVERED:
Objectives of the Report
The methodology of the Report
Limitations
Company Overview
Ratio Analysis of Jamuna Bank Ltd
Comparative Analysis
Findings of the Study
Recommendations
OBJECTIVES OF THE REPORT
Broad Objective:
The board objective of this is report to analyze the financial performance of Jamuna Bank Limited.
Specific Objectives:
To analyze the liquidity position of Jamuna Bank Limited.
To analyze the asset utilization performance of Jamuna Bank Ltd.
To assess the debt position of Jamuna Bank Ltd.
To analyze the profitability Jamuna Bank Ltd.
To compare the financial performance of Jamuna Bank Ltd. within the banking industry.
METHODOLOGY
Research Design:
This report is descriptive in nature which revels the financial performance of Jamuna Bank Ltd. It has also been administered by collecting secondary data. The secondary are collected from the annual report of Jamuna Bank Ltd, annual report of Bangladesh Bank, Website & book. The data are collected for the period of 2012 to 2016. The use of primary data is very limited in the report. Some information has been collected from observation & discussion with officers of Jamuna Bank Ltd.
INSTRUMENTS USED FOR ANALYSIS:
The ratio analysis is used to analyze the financial Performance of Jamuna Bank Ltd Ltd. Different types of computer software such as- Microsoft word, Microsoft excel etc. are used for analyzing and reporting purpose of the study. The ratio analysis is conducted in form of trend analysis.
Trend Analysis: Trend analysis is the analysis of firm’s performance over time using ratios. It is really important to analyze trend in ratio as well as their absolute levels. This analysis informs us whether a company’s financial condition improving or degenerating.
Comparative Analysis: Comparative analysis takes several periods of information and compares them from period to period.
LIMITATIONS
One of the major limitations is the shortage of internship period. Since three month is not enough to know everything of a bank, so this report does not contain all the area of Jamuna Bank ltd.
The employees in the Jamuna Bank ltd. are so much busy in their responsible fields they could provide me very little time.
Large scale analysis was not possible due to constraints & restrictions posted by the banking authority.
Limitation of personal knowledge is another one. Some knowledge has known no bound, so this report is incapable to represent all things with more depth.
Every organization has report did not disclose much information for the sake of organization confidentiality.
I carried out such a study for the first time so inexperience is one of the main constraints of study.
COMPANY OVERVIEW:
This document is a study report on the movement of NPAs (non-performing assets) of scheduled commercial banks in India from 2005 to 2014. It includes declarations, acknowledgements, and an outline consisting of chapters on introduction, literature review, industry profile, research methodology, data analysis, findings, recommendations, and conclusions. The key points are that NPAs increased significantly for banks in 2007-08 due to the collapse of Lehman Brothers, and it is recommended that public sector banks focus on reducing existing bad debts rather than taking on new loans for several years.
This document provides an introduction and methodology for analyzing the financial ratios of Square Pharmaceuticals Ltd. for the financial years 2013-14 and 2014-15. It lists the group members conducting the analysis and the objectives to assess the company's performance, financial condition, and compare the two years. The methodology describes collecting annual report data from the Dhaka Stock Exchange to calculate 11 key financial ratios to analyze liquidity, profitability, asset management, and debt management. These ratios will be used to evaluate Square Pharmaceuticals Ltd.'s financial position and performance over the two years.
A best practice framework to determine Forward PDs for application in IFRS 9 ...Sohail Farooq
In order to fulfil regulatory requirements of IFRS 9 and Current Expected Credit Loss (CECL), Financial Institutions are required to calculate forward-looking probabilities of default (PD)
Under the new requirement by FASB (as well as IASB), expected credit loss must reflect current conditions and take into account broader information covering the foreseeable future that could affect the financial assets’ remaining contractual cash flows
Our clients learn how to develop best practice Point in Time, Forward and Lifetime PDs for use in IFRS 9, CECL, Stress Testing and other relevant risk applications
Changes in basel operational risk frameworkArpit Mehta
The Basel Committee on Banking Supervision issued a consultative paper proposing a new standardized approach (SMA) to replace the existing approaches for calculating operational risk capital requirements. The key changes include using a new business indicator (BI) proxy that captures additional risk exposures not included in gross income. The BI is composed of interest, lease, dividend, services, and financial components calculated as a 3-year average. The paper also proposes different calibration of regulatory coefficients and introduces an internal loss multiplier. The SMA aims to simplify calculations, increase focus on data, reduce subjectivity, and optimize resources while still adopting risk management principles. It is intended to promote comparability of risk-based capital measures across banks.
FINANCIAL PERFORMANCE ANALYSIS OF BHARTI AIRTEL LIMITEDyashmin khatun
This document discusses financial statement analysis and ratio analysis. It provides background on analyzing a company's financial stability, profitability, and performance over time using various ratios and comparisons. The objectives are to analyze the financial position, liquidity, and profitability of Bharti Airtel over a five year period and identify its financial strengths and weaknesses. Limitations include a lack of structured data from the company and a limited three year study period relying on secondary data. A literature review found previous research analyzing the relationship between working capital management, cash conversion cycles, and company profitability.
The document provides analysis of various financial ratios for Tata Consultancy Services (TCS) for 2014 and 2013. It summarizes key liquidity, activity, long-term solvency, and profitability ratios. The liquidity ratios like current ratio and quick ratio increased in 2014 compared to 2013, indicating TCS has more current assets relative to current liabilities. Inventory turnover decreased while inventory holding period reduced, showing better management of inventory levels. Debtors turnover increased, meaning longer time to collect receivables. Debt-equity and interest coverage ratios improved from 2013 to 2014, demonstrating stronger financial position and debt-servicing ability.
This document is a project report submitted by Mr. Ojas Nitin Narsale, an M.Com student at the Parle Tilak Vidyalaya Association's M.L. Dahanukar College of Commerce in Mumbai, India. The report is on the topic of ratio analysis and was completed in the 2016-2017 academic year under the guidance of Prof. Karim. The report includes an introduction, objectives, methodology, literature review on ratio analysis, calculations of key financial ratios for a company, analysis of the results, and a summary.
A FINANCIAL STATEMENT ANALYSIS AND INTERPRETATIONBIJENDRAMAHATO
MBA(FINANCE)-PROJECT REPORT ON
FINANCILA STATEMENT ANALYSIS OF AN ORGANISATION,
BALANCE SHEET,PROFIT AND LOSS STATEMENT.
IF SOMEONE IS LOOKING FOR THE IDEA HOW TO MAKE A PROJECT ON FINANCIAL STATEMENT ONE CAN GO THROUGH THIS PROJECT.IT WILL HELP THE STUDENTS TO HAVE AN IDEA ABOUT THE PATTERN .
Ratio Analysis of Samsung Electronics Co. Ltd.Nikita Jangid
This document provides an overview of ratio analysis and its significance. It begins by defining ratio analysis as the process of determining and interpreting numerical relationships based on financial statements. Ratios are calculated by dividing two relevant figures and can be used to assess various aspects of organizational performance such as profitability, liquidity, efficiency, and financial stability. The document then discusses the objectives and types of ratios, how ratios should be calculated and interpreted, and compares ratios to historical standards, industry benchmarks, and budgets. It emphasizes that ratios must be carefully analyzed in context. Finally, the document outlines the significance of ratio analysis for various stakeholders like management, owners, creditors, employees and governments in evaluating financial health and making informed decisions.
Ratio analysis project on ONGC of year 2010-11 & 2011-12Arjun Negi
Title: ratio analysis for period 2010-11 & 2011-12 : case study of ONGC SCOPE:
a) Ratio Analysis: concept, definition, Objectives, merits and demerits;
b) Calculation of solvency ratios: short term & long term;
c) Analysis of last two year 2010-11 & 2011-12;
d) Conclusion.
( included bibliography, literature review , and ONGC balance sheet )
Financial statement analysis involves calculating ratios to evaluate a company's liquidity, profitability, operational efficiency and growth potential. Key financial statements include the income statement, balance sheet, and cash flow statement. The income statement shows revenue, expenses and profits over time. The balance sheet outlines assets, liabilities and owner's equity at a point in time. Ratio analysis involves calculating ratios from the financial statements to analyze a company's activity, liquidity, solvency and profitability by comparing figures to industry averages and prior periods. Activity ratios measure asset usage efficiency, liquidity ratios assess short-term debt paying ability, and profitability ratios evaluate net income generation.
This document is a project report submitted for a B.COM HONOURS degree. It discusses ratio analysis of an unnamed company. The 39 page report includes an introduction outlining the background and objectives of the ratio analysis. It also includes chapters on the conceptual framework of ratio analysis, an analysis and findings section, and conclusions and suggestions. The document was submitted in March 2014 and supervised by Professor Amar Krishna Roy at Heramba Chandra College.
This document discusses liquidity ratios and how they can change based on a company's financial decisions. It defines two key liquidity ratios: the current ratio and acid test ratio. The current ratio measures current assets available to cover current liabilities, while the acid test only considers more liquid current assets. The document then demonstrates how taking on short-term debt or increasing capital can impact these ratios, making liquidity stronger by applying long-term resources to current assets but weaker by using short-term debt for fixed assets.
1. The document is a student's project report on the financial ratio analysis of Wipro. It includes an acknowledgment section thanking various professors and institutions for their support and guidance.
2. There is a declaration by the student stating that the project is their original work and submitted for their Master's degree program.
3. The project contains a certificate from the student's teacher guide confirming they completed the research project on the given topic under their guidance.
This document is a study submitted by K T Phanindra to the Institute of Public Enterprise in partial fulfillment of the requirements for a Post Graduate Diploma in Management. The study examines the impact of liquidity ratios on a company's profitability and performance. It includes an introduction to ratio analysis and its uses and limitations. The study will analyze different types of ratios including debt, liquidity, profitability, cash flow, and market value ratios. It will focus specifically on different debt ratios and how they impact a company's financial performance and profitability. The objectives are to understand the effect of debt ratios on performance and how managers use debt analysis in decision making. Secondary data from company financial statements will be used for the
Financial Performance Analysis of Conventional and Non – Conventional BanksAN_Rajin
Financial Performance Analysis of Conventional and Non – Conventional Banks.
Hope this will help you. Please don't forget to like/comment. Your appreciation will motivate me to make further more slide. Thanks in advance
This document analyzes the financial performance of Sakthi Finance Limited over a 5-year period from 2004-2009 using ratio analysis and other financial tools. Key findings include that the company demonstrated good liquidity and solvency as measured by current, quick, and equity ratios. Net profit and return on investment increased over the period. Suggestions are made to reduce expenses further and introduce new deposit schemes to improve performance. In conclusion, while Sakthi Finance showed good overall financial results, some ratios like the current ratio declined over time, so ongoing monitoring is needed.
The document discusses various liquidity, activity, profitability, and leverage ratios calculated for a company from 2011-2014. The key ratios discussed are:
- Current ratio - Decreased each year from 1.36 in 2011 to 1.27 in 2014, with 2012 being the most acceptable at 1.39.
- Quick (acid-test) ratio - Ranged from 0.39 in 2011 to 0.49 in 2014, with 2012 being the most acceptable at 0.58.
- Inventory turnover - Ranged from 3.24 in 2011 to 5.07 in 2012, with 2012 having the highest turnover.
- Gross profit margin - Ranged from 8.26% in 2011 to
1. The document discusses ratio analysis and financial analysis. Ratio analysis is a tool that evaluates the financial position and performance of a firm by establishing relationships between financial statement items.
2. Financial analysis identifies the financial strengths and weaknesses of a firm. It is done by analyzing ratios calculated from a firm's balance sheet and income statement. Key ratios include liquidity ratios, profitability ratios, and leverage ratios.
3. Ratio analysis involves comparing a firm's ratios to standards like its own past ratios, competitor ratios, industry averages, and projected ratios. This allows users to evaluate the firm's financial stability, profitability, and efficiency over time.
This report provides an equity valuation of eBay Inc. for potential investors. It includes an analysis of the global e-commerce industry and eBay's performance. The report values eBay under bull, base, and bear case scenarios using discounted cash flow valuation, comparable analysis, and sum-of-the-parts valuation. The analyst discloses having previously sold items on eBay and provides a 12-month target price and recommendation.
To calculate a company's average tax rate an analyst would
The accumulated benefit obligation measures
The major difference between accounting for pensions and the accounting for other postretirement benefits is that firms
“Analysis of Financial Performance of Jamuna Bank Limited”.pptfaqrul islam
Presentationon
“ANALYSIS OF FINANCIAL PERFORMANCE OF JAMUNA BANK LTD.’’
AREAS COVERED:
Objectives of the Report
The methodology of the Report
Limitations
Company Overview
Ratio Analysis of Jamuna Bank Ltd
Comparative Analysis
Findings of the Study
Recommendations
OBJECTIVES OF THE REPORT
Broad Objective:
The board objective of this is report to analyze the financial performance of Jamuna Bank Limited.
Specific Objectives:
To analyze the liquidity position of Jamuna Bank Limited.
To analyze the asset utilization performance of Jamuna Bank Ltd.
To assess the debt position of Jamuna Bank Ltd.
To analyze the profitability Jamuna Bank Ltd.
To compare the financial performance of Jamuna Bank Ltd. within the banking industry.
METHODOLOGY
Research Design:
This report is descriptive in nature which revels the financial performance of Jamuna Bank Ltd. It has also been administered by collecting secondary data. The secondary are collected from the annual report of Jamuna Bank Ltd, annual report of Bangladesh Bank, Website & book. The data are collected for the period of 2012 to 2016. The use of primary data is very limited in the report. Some information has been collected from observation & discussion with officers of Jamuna Bank Ltd.
INSTRUMENTS USED FOR ANALYSIS:
The ratio analysis is used to analyze the financial Performance of Jamuna Bank Ltd Ltd. Different types of computer software such as- Microsoft word, Microsoft excel etc. are used for analyzing and reporting purpose of the study. The ratio analysis is conducted in form of trend analysis.
Trend Analysis: Trend analysis is the analysis of firm’s performance over time using ratios. It is really important to analyze trend in ratio as well as their absolute levels. This analysis informs us whether a company’s financial condition improving or degenerating.
Comparative Analysis: Comparative analysis takes several periods of information and compares them from period to period.
LIMITATIONS
One of the major limitations is the shortage of internship period. Since three month is not enough to know everything of a bank, so this report does not contain all the area of Jamuna Bank ltd.
The employees in the Jamuna Bank ltd. are so much busy in their responsible fields they could provide me very little time.
Large scale analysis was not possible due to constraints & restrictions posted by the banking authority.
Limitation of personal knowledge is another one. Some knowledge has known no bound, so this report is incapable to represent all things with more depth.
Every organization has report did not disclose much information for the sake of organization confidentiality.
I carried out such a study for the first time so inexperience is one of the main constraints of study.
COMPANY OVERVIEW:
This document is a study report on the movement of NPAs (non-performing assets) of scheduled commercial banks in India from 2005 to 2014. It includes declarations, acknowledgements, and an outline consisting of chapters on introduction, literature review, industry profile, research methodology, data analysis, findings, recommendations, and conclusions. The key points are that NPAs increased significantly for banks in 2007-08 due to the collapse of Lehman Brothers, and it is recommended that public sector banks focus on reducing existing bad debts rather than taking on new loans for several years.
This document provides an introduction and methodology for analyzing the financial ratios of Square Pharmaceuticals Ltd. for the financial years 2013-14 and 2014-15. It lists the group members conducting the analysis and the objectives to assess the company's performance, financial condition, and compare the two years. The methodology describes collecting annual report data from the Dhaka Stock Exchange to calculate 11 key financial ratios to analyze liquidity, profitability, asset management, and debt management. These ratios will be used to evaluate Square Pharmaceuticals Ltd.'s financial position and performance over the two years.
A best practice framework to determine Forward PDs for application in IFRS 9 ...Sohail Farooq
In order to fulfil regulatory requirements of IFRS 9 and Current Expected Credit Loss (CECL), Financial Institutions are required to calculate forward-looking probabilities of default (PD)
Under the new requirement by FASB (as well as IASB), expected credit loss must reflect current conditions and take into account broader information covering the foreseeable future that could affect the financial assets’ remaining contractual cash flows
Our clients learn how to develop best practice Point in Time, Forward and Lifetime PDs for use in IFRS 9, CECL, Stress Testing and other relevant risk applications
Changes in basel operational risk frameworkArpit Mehta
The Basel Committee on Banking Supervision issued a consultative paper proposing a new standardized approach (SMA) to replace the existing approaches for calculating operational risk capital requirements. The key changes include using a new business indicator (BI) proxy that captures additional risk exposures not included in gross income. The BI is composed of interest, lease, dividend, services, and financial components calculated as a 3-year average. The paper also proposes different calibration of regulatory coefficients and introduces an internal loss multiplier. The SMA aims to simplify calculations, increase focus on data, reduce subjectivity, and optimize resources while still adopting risk management principles. It is intended to promote comparability of risk-based capital measures across banks.
EAD Parameter : A stochastic way to model the Credit Conversion FactorGenest Benoit
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This document outlines principles for effective risk data aggregation and risk reporting at banks. It was created by the Basel Committee on Banking Supervision in response to shortcomings identified during the global financial crisis. The principles are intended to strengthen banks' capabilities around aggregating risk data across business lines and legal entities. This will support better risk management, resolvability of banks, and supervisory oversight. The document defines risk data aggregation and sets out objectives and scope. It then presents principles in areas like governance, data capabilities, reporting practices, and supervision. Overall the principles aim to help banks improve their systems for managing financial risks.
Bcbs 239 principles of effective risk data aggregation and risk reportingvikas0707
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Fundamental Review of the Trading Book (FRTB) – Data Challengesaccenture
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This document discusses consistent implementation of credit risk models for regulatory capital requirements (IRB models) and expected credit loss estimates (IFRS 9 models). While many banks derived IFRS 9 parameters from existing IRB models, this led to unnecessary complexity and inconsistencies. The document recommends developing both types of models together from scratch based on the same data and modeling approaches. This would result in more holistic, consistent, and efficient credit risk modeling where the models share a common basement but have different outputs tailored for regulatory capital versus impairment calculations.
RaySearch Laboratories is a medical technology company focused on developing advanced software for radiation therapy cancer treatment. A financial analysis of RaySearch found the company to be highly profitable, with an EBIT margin of 27.8% in 2014 close to its target of exceeding 30%. RaySearch's net profit margin of 27.6% significantly exceeds industry averages in both Europe and the US, demonstrating its strong relative profitability. While overcoming a 2013 lawsuit, RaySearch has seen nearly doubled share prices over the past year as sales of its flagship RayStation product continue to increase. The company's strong financial position and profitable growth establish it as a promising investment opportunity.
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The document discusses trends in SEC comment letters issued in the year ended 30 June 2018. It notes that while the number of comment letters declined, adoption of new accounting standards could slow or reverse that trend. Over the next year, the SEC staff is expected to focus on accounting for the new revenue standard, lease and credit impairment standards, cybersecurity disclosures, and accounting for tax reform. For early adopters of the revenue standard, the SEC staff focused on areas of judgment around identifying performance obligations and determining when they are satisfied. Management's discussion and analysis and non-GAAP measures remained frequent areas of comment.
2018 SEC Comments and Trends (Summary Publication By EY)Azhar Qureshi
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Equity method investments and Joint venturesDau Thanh Hai
This document provides guidance on accounting for equity method investments and joint ventures. It discusses determining whether the equity method of accounting is appropriate based on an entity having significant influence over or joint control of the investee. It also covers the criteria for applying the equity method to various types of investments in common stock, partnerships, limited liability companies and other entities. Specifically, it addresses (1) evaluating whether significant influence exists, (2) identifying a joint venture by defining joint control, and (3) applying the equity method of accounting to qualifying investments.
Banks are facing pressure from declining earnings and rising costs, exacerbated by new regulations like Basel III that require higher capital reserves. This document proposes a capital optimization strategy using three levers: 1) achieving operational excellence in risk-weighted asset processes to lower capital requirements, 2) linking pricing to true cost-of-capital to improve returns, and 3) realigning operations to improve efficiency and lower costs. The strategy aims to increase return on equity to 17-20% and lower cost-to-income ratios, allowing banks to better withstand regulatory capital demands. Key areas of focus include risk processes, data management, shared systems, and linking compensation to capital performance.
The document discusses operational risk and Basel II regulations. It defines operational risk as losses from internal failures or external events. It outlines the three pillars of Basel II which establish minimum capital requirements, supervisory review, and market discipline. It describes the different approaches for calculating operational risk capital charges, including the Basic Indicator Approach, Standardized Approach, and Advanced Measurement Approach.
Risk and Compliance Management News June 2012Compliance LLC
This document summarizes a proposal from the Basel Committee on Banking Supervision to revise the regulatory capital framework for market risk. Key elements of the proposal include establishing a more objective boundary between trading book and banking book; moving from value-at-risk to expected shortfall as the risk measure; calibrating requirements to a period of financial stress; incorporating market illiquidity risk; and more closely aligning the treatment of hedging and diversification between internal models and standardized approaches. The proposal aims to strengthen capital standards in response to weaknesses exposed by the financial crisis.
This document discusses two new exchanges that plan to trade securities futures - OneChicago and Nasdaq Liffe. OneChicago is a partnership between the CBOE, CME, and CBOT exchanges, with the goal of taking advantage of their combined resources to trade securities futures. Nasdaq Liffe is a joint venture between Nasdaq and Liffe that will leverage Nasdaq's technology and experience in the cash equities market and Liffe's derivatives expertise. Both exchanges received regulatory approval in 2002 and are preparing to launch securities futures trading to capitalize on new opportunities allowed under recent deregulation.
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Because the VaR starts to be « old fashioned » and not so "Normal" :-), CH&Co. and its GRA team wanted to pay a last tribute to this world famous Market Risk Method.
This paper comes along with a Excel Tool
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This assessment plan proposal is to outline a structured approach to evaluati...
Comments on Basel Op Risk proposal finally published ...
1. Comments on the “Standardised Measurement Approach for operational risk
– Consultative Document “
June 3rd
, 2016
Basel Committee on Banking Supervision
Bank for International Settlements
Centralbahnplatz 2
CH-4002 Basel, Switzerland
Re: Standardised Measurement Approach for Operational Risk
Dear Sirs,
Chappuis Halder & Co welcomes the opportunity to provide comments on the consultative document
covering the Standardised Measurement Approach for Operational Risk.
CH&Co is a consulting firm which specializes in supporting clients within the financial services sector.
We have developed a strong Risk Management practice, and through our missions and mandates, we
have had the chance to build specific expertise in Operational Risk. We are pleased to be able to
leverage our experience and contribute our thoughts on such an important issue.
First of all, please note that we fully support the positions expressed by the BCBS on the review of the
Standard Measurement Approach (SMA), to balance simplicity and risk sensitivity and to promote
consistency and comparability in operational risk capital measurement. We have though suggested
some areas for improvement, based on our research and simulations, which are presented in the
exhibits.
In this regard, please find in the following document our comments on what we consider as important
points for discussion. Please consider these as a humble contribution to open and foster the debate
on the Standardization of Operational Risk Capital Measurement.
Yours faithfully,
Benoît Genest
Chappuis Halder & Co | Partner | Global Research & Analytics
bgenest@chappuishalder.com
50 Great Portland Street
W1W 7ND LONDON