ratios are the lowest values realized as of the beginning of 2009 and are close to level in precrisis period is a sign for increasing loan quality.
Chart 3.1-3: NPL and FR Developments of Personal and Commercial Loans as well as SME Loans
RISK, CAPITAL and PROFITABILITY EVALUATION
3.1 Risk Analysis
As of the first quarter of 2011, amount subject to credit risk of banking sector increased by 7.2%
when compared to the previous quarter in parallel with the increasing loan
Business Week Activity
1. Several screens were imposed on the database of 7,000 companies with
respect to their debt levels. The test criteria required long-term debt of
less than $5 billion and a debt-to-capital ratio of 15% or less.
2. The curr
1. The current ratio for the recent two years of Grupo Bimbo follows:
Current year .
$7,155 / $5,409 = 1.32
$4,867 / $4,026 = 1.21
2. Generally, analysts in this industry like to see a current ratio at the level
D. Noseworthy, Capital
Third and Fourth closing entries:
Account Titles and Explanation
Income Summary . 7,300
D. Noseworthy, Capital .
To close Income Summar
Taking It to the Net
1. The Motley Fool states that a benchmark of 1.5 is generally regarded as
sufficient to meet near-term operating needs.
2. One should always check a companys current ratio (as well as any
other ratio) against its main compet
The profitability performance of asset management companies has decreased in March 2011
while it was in increasing trend as of September 2009. The profit of the sector has decreased by
19.3% in the first quarter of 2011 as to the same period of the previo
Table 3.1-1: Sub-sectors having the Highest Share in NPLs
Consumer and Other Loans
Textile and Textile Products Ind.
Individual Housing Loans
Table 2.3-11: Consumer Finance Sector Soundness Indicators
The Share in Non Bank Financial Sector
Following Tax Profit/Equities
Profit Following Tax /Assets
FX Assets /Assets
19. Hospitals, colleges, electric utilities, prisons, food services, and bus lines are
examples of organizations that can be formed as profit-oriented entities,
government units, or nonprofit entities.
20. (a) Assets are probable future economic benefits
Accounting professionals offer many services including auditing, management
advice, tax planning, business valuation, and money management.
10. Accounting is described as a service activity because it serves decision makers by
providing information to
Table 3.1-11: Appearance of Derivative Transactions by Transaction Purposes
Held for Cash Flow Hedges
Held for Trading
Held for Cash Flow Hedges
Chart 3.1-2: ISE Financial and Banking Index and Yield Volatilities *
Banking Index Yield Volatility
Financial Index Yield Volatility
In the first quarter of 2011, amount of banking sector subject to market risk increased by 6.2% to
TL 34.8 billion when compared to the fourth quarter of 2010. When capital liability values relating
to market risk compounds are analyzed,
Students may offer one of the above alternatives or another response they
may think of given the situation. Try to generate a discussion of ethical
concerns and the impact of her decisions on the well-being of users (such as
the bankers and the investo
Krispy Kremes current ratios:
Current year . $141,128 / $59,687 = 2.36
Prior year . $101,769 / $52,533 = 1.94
Tastykakes current ratios:
Current year . $36,095 / $19,307 = 1.87
Prior year . $35,169 / $16,885 = 2.08
For Year Ended December 31, 2005
Professional fees earned. $47,000
Dividends earned .
Total revenues .
Depreciation expenseBuilding .
Problem 4-5B (Continued)
Closing entries (all on April 30, 2005):
Demolition Fees Earned . 177,000
Income Summary .
To close the revenue account.
Income Summary . 132,610
Depreciation Expense, Equipment.