Showing posts with label MFI. Show all posts
Showing posts with label MFI. Show all posts

Liquidity Trap

Liquidity Trap:
A liquidity trap is defined as a situation in which prevailing interest rates are low and savings rates are high, making monitery policy ineffective. In a liquidity trap,

Types of Preference Shares

Types of Preference Shares:


1. Non-Cumulative or Simple Preference Share:
A non-cumulative or simple preference shares gives right to fixed percentage dividend of profit of each year. In case no dividend thereon is declared in any year because of absence of profit, the holders of preference shares get nothing nor can they claim unpaid dividend in the subsequent year or years in respect of that year.

Types of Shares

There are mainly two types of shares:
1. Equity shares : Equity Share means that part of the share capital of the company which are not preference shares.
2. Preference Shares: Preference Shares means shares which fulfill the following 2 conditions

What is Capital of a Company?

Capital is the amount invested in the company so that it can carry on its activities. In a company capital refers to 'Share Capital'. The capital clause in Memorandum of Association must state the amount of capital with which

MFI class summary

Core Capital (Tier 1 Capital):
01) Paid up capital / capital deposited with BB
02) Share premium
03) Statutory reserve
04) General reserve
05) Retained earning
06) Minority Interest in subsidiaries

Financial Statements of Financial Institutions

Financial Statements:

i) Profit and Loss account or Income Statement
ii) Balance Sheet
iii) Cash Flow Statement
iv) Statement of change in equity
v) Liquidity Statement
vi) Notes to the financial statements

Basel 2 and Basel 3

A. Tier 1 Capital

A1. Basel 2:
Tier 1 capital ratio=4%
Core Tier 1 capital ratio=2%
The difference between the total capital requirement of 8.0% and the Tier 1 requirement can be met with Tier 2 capital.

A2. Basel 3:
Tier 1 capital ratio=6%
Core Tier 1 capital ratio (common equity after deduction)=4.5%
Core Tier 1 capital ratio ( common equity after deduction) before 2013=2%
Ist January 2013=3.5%
Ist January 2014=4%
Ist January 2015=4.5%

The difference between the total capital requirement of 8.0% and the Tier 1 requirement can be met with Tier 2 capital.

B. Capital Conservation Buffer
B1. Basel 2:
There is no capital conservation buffer.
B2. Basel 3: Banks will required to hold a capital conservation of 2.5% to withstand future periods of stress bringing the total common equity requirement to 7%.

Capital conservation buffer of 2.5%, on top of Tier 1 capital, will be met with common equity, after the application of deductions.

Capital conservation buffer before 2016=0%
Ist January 2016=0.625%
Ist January 2017=1.25%
Ist January 2018=1.875%
Ist January 2019=2.5%

The purpose of the conservation buffer is to ensure that banks maintain a buffer of capital that can be used to absorb losses during periods of financial and economic stress. While banks are allowed to draw on the buffer during such periods of stress, the closer their regulatory capital ratios approach the minimum requirement, the greater the constraints on earnings distributions.

C. Countercyclical Capital Buffer
C1. Basel 2:
There is no countercyclical capital buffer
C2. Basel 3:
 A countercyclical buffer within a range of 0%-2.5% of common equity or other fully loss absorbing capital will be implemented according to national circumstances.
Banks that have a capital ratio that is less than 2.5%, will face restrictions on payouts of dividends, share buybacks and bonuses.
The buffer will be phased in from January 2016 and will be fully effective in January 2019.
Countercyclical capital buffer before 2016=0%,
1st January 2016=0.625%
1st January 2017=1.25%
1st January 2018= 1.875%
1st January 2019=2.5%

D. Capital for Systemically Important Banks only

D1. Basel 2:
There is no capital for systemically important banks
D2. Basel 3:
Systemically important banks should have loss absobing capacity beyond the standards announced today and work continues on this issue in the Financial Stability Board and relevant Basel committee work streams.
The Basel Committee and the FSB are developing a well integrated approach to systemically important financial institutions which could include combinations of capital surcharges, contigent capital and bail-in debt.

Total Regulatory Capital Ratio=A+B+C+D

Pro-cyclical and counter-cyclical

Pro-cyclical: An economic variable positively correlates with and grows in parallel with the overall economy is pro-cyclical.


Counter-cyclical: Those variables that increase when the overall economy is slowing down are counter-cyclical.

Example: Personal incomes and business profits generally rise when the economy is growing, ie. pro-cyclical.
Unemployment is counter-cyclical because it rises when the economy weakens.

The financial regulations of Basel 2 are critized for possibly being pro-cyclical.
Under Basel 2, banks must increase their capital ratios when they face greater risk. This might mean they have less to lend in a recession, which could make the economic downturn worse.

Advantages of Unit Banking

Advantages of Unit Banking:

1. Efficitent Management
2. Better Service
3. Close Customer-banker Relation
4. No Evil Effects Due to Strike or Closure
5. No Monopolistic Practices
6. No Risks of Fraud
7. Closure of Inefficient Banks
8. Local Development
9. Promotes Regional Balance

Functions of Commercial Bank

Functions of Commercial Bank:

A. Primary Functions
B. Secondary Functions
C. Fulfillment of Socio-Economic Objectives

A. Primary Functions

Strategy of Financial Management

1. Financial planning
2. Identification of sources
3. Raising of funds
4. Investment of funds
5. Protection of funds
6. Distribution of profit
7. Management of funds
8. Cost control
9. Management of assets
10. Maintaining good relations
11. Protection of financial documents
12. Forceasting of cash flow

Methods or Techniques for Analysis and Interpretation of Financial Statement

1. Comparative Balance Sheet
2. Comparative Income Statement
3. Trend Percentage Analysis
4. Same of Common Size Statement
5. Fund Flow Statement
  i) Statement of Changes in Working Capital
  ii) Statement of Changes in Non-working Capital
  iii) Statement of Source and Application of Fund
6. Ratio Analysis

Financial Intermediaries(FI) and Types of FI

FI: Firms engaging in the two-stage process of creating secondary financial assets such as savings deposits and exchanging them for money, then exchaning the money for the promary financial assets created by borrowers and others who would use the money.-John Lisdamen

Types of FI:

1. Commercial Banks
2. Credit Unions
3. Savings and Loan Association
4. Small loan companies
5. Mutual Savings Banks
6. Venture Capitalists
7. Investment Banks
8. Insurance Companies
9. Credit Card Companies
10. Thrift and Loan  Institutions.