Glossary/Macro & Banks

Bankovní metriky

Bank Metrics · NIM · NPL · Capital Adequacy · Asset Quality

Specific indicators for evaluating banks — loan portfolio profitability, asset quality, and capital adequacy.

NIM = (Úrokové výnosy − Úrokové náklady) / Průměrná úročená aktiva
Macro & Banks

What it is

Banks have a different business model than industrial companies — they earn on the interest spread (the difference between loan yields and deposit costs). Therefore they are evaluated using different metrics.

NIM (Net Interest Margin): NIM = (Interest Income − Interest Expense) / Average Interest-Earning Assets

The key profitability indicator for a bank. Typical values: 2–4% (retail banks), below 2% (large European banks with low rates). When interest rates rise, NIM expands (banks reprice loans faster than deposits).

NPL (Non-Performing Loans): Loans where the borrower has stopped repaying for more than 90 days. NPL ratio = NPL / Total Loans.

  • Below 2% = healthy portfolio
  • Above 5% = warning, troubled bank
  • Above 10% = crisis situation

Capital Adequacy: The ratio of regulatory capital to risk-weighted assets. Basel III/IV regulation requires minimum ratios:

  • CET1 (Core Equity Tier 1): min. 4.5% (in practice banks hold 12–15%)
  • Tier 1 capital: includes CET1 + Additional Tier 1

Asset Quality: An overall assessment of the riskiness of the loan portfolio — NPL, loan loss reserves, coverage ratio (how well problem loans are covered by provisions).

Loan-to-Deposit Ratio: Loan volume / Deposit volume. Above 100% = bank is funding loans from sources other than deposits → higher liquidity risk.

Why track it

Investing in bank stocks requires a different analytical approach:

  • NIM rises with interest rates → banks benefit from rising rates
  • NPL are a leading indicator of an economic recession
  • Capital adequacy determines the bank's ability to withstand a crisis without government assistance

Monitor the NIM trend — NIM compression at zero rates squeezes bank profitability.

Real-world example

Typical large EU bank (2025):

  • NIM: 1.8–2.5% (low vs. USA 3–4%)
  • NPL ratio: 2–4%
  • CET1: 13–16%
  • P/B: 0.6–1.2× (banks typically trade at or below book value)

The ECB rate hike cycle 2022–2024 significantly improved NIM for European banks → sector rally.

Watch out for

Banks are sensitive to the credit cycle — in a recession NPLs rise rapidly and provisions must be replenished from earnings. Always monitor the coverage ratio (provisions / NPL): below 60% is a problem.