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BANK RATIO ANALYSIS

I. Earnings and Efficiency Profitability Ratios
Return on Asset (ROA)
(Net Income / Total Average Assets)

2.3% 18.4% 130.0% 27.3% 18.3% 69.7% 21.6% 7.5% 79.7% 66.9% 8.9% 3.2% 5.0% 20.0% 15% 10% 125,000 0.35

Return on Equity (ROE)
(Net Income / Total Average Share Holders Equity)

Income Expense Ratio
(Total Income / Total Expense)

Avarage Return of Interest Earning Assets
(Total Interest Income / Total Average Interest Earning Assets)

Avarage Cost of Funds
(Total Interest Expense / Total Average Interest Bearing Liablities)

Ratio of NI Income to NI Expense
(Non-Interest Income / Non-Interest Expense)

Break-Even Ratio
((Total Expenses-Non Interest Income) / Total Average Interest Earning Assets)

Ratio of Net Interest Income to Avarage Total Assets
(Net Interest Income / Total Average Assets)

Ratio of Total Operating Expenses to Total Income
(Total Operating Expense / Total Operating Income)

Ratio of Interest Expense to Interest Income
(Interest Expense / Interest Income)

Percantage of Non-Interest Income in Total Income
(Non-Interest Income / Total Income)

Operating Expenses required to Manage Assets
(Operating Expense / Total Average Assets)

Interest Profitability of Assets
(Net Interest Income / Average Total Assets)

Average Return on Loans
(Interest Income on Loans / Average Total Loans)

Efficiency Ratios
(Non Interest Expense / Net Interest Income + Fees Commissions)

Net Free Funds Ratio
(Non Interest Paying Liabilities - Non Interest Earning Assets / Interest Earning Assets)

Interest Rate Sensitivity Gap
Interest Rate Sensitive Assets ( minus ) Interest Rate Sensitive Liabilities

Interest Rate Sensitivity Gap Ratio :
Interest Rate Sensitive Assets / Interest Rate Sensitive Liabilities

II. Capital Adequacy Ratios
Financial Leverage
(Total Assets / SHEQ)

11.0 12.6% 25.0%

Ratio of Non-Interest Investments financed by SHEQ
((Equity Participations+Fixed Assets) / SHEQ)

The Ratio of Foreign Exchange Position to SHEQ
(Foreign Exchange Position / SHEQ)

3% 97.2% 14.2% 90.0% Percentage of Liquid Assets in Total Assets (Foreign Currency Assets / Foreign Currency Liabilities) Liquidity Position for a Specific Period (Assets Due for the Period / Liabilities Due for the Period) Volatile Deposits Ratio (Large Deposits / Total Deposits) Percentage of Interest Earning Assets Funded by Core Assets (Core Deposits / Interest Earning Assets) IV.9% Liquid Assets as a percentage of Deposits and Borrowings (Liquid Assets / (Total Deposits + Total Borrowings)) Ratio of Foreign Currency Assets to Foreign Currency Liabilities (Foreign Currency Assets / Foreign Currency Liabilities) 95% 76.8% 110.0% Ratio of Net Free-Funds to Total Assets Ratio of SHEQ as a Percantage of Total Assets (SHEQ / Total Assets) ((SHEQ-(Equity Participations+Fixed Assets+ Other Non-Interest Earning Assets)) / Total Assets) Ratio of SHEQ to Risk Weighted Assets and Contingent Liabilites and Commitments (SHEQ / Risk Weighted Assets+Risk Weighted Contingent Liabilites and Commitments) 11% 200.0% Debt to Equity Ratio (Total Debt / SHEQ) Capital Formation Rate ( (Net Income-Dividends to be paid) / Average SHEQ) III.0% 18.1% 2.0% 5.Ratio of SHEQ to Total Risks (SHEQ / (Total Assets+Total Contingent Liabilities and Commitments)) 11. Liquidity Ratios Deposit to Loan Ratio (Total Loans / Total Deposits) 16.0% 65.0% 43. Asset Quality Ratios Percentage of Loans in Total Assets (Loans / Total Assets) 11.9% 10.4% 10.9% Ratio of Interest Earning Assets to Total Assets (Interest Earning Assets / Total Assets) Ratio of Contingent Liabilites and Commitments (Total Contingent Liabilites and Commitments / Total Assets) Percentage of Non-Performing Loans in Total Loans (Non-Performing / Total Loans) Non-Performing Loan Reserve Ratio (Specific Reserves / Non-Performing Loans) Ratio of Non-Interest Earning Assets in Total Assets ((Equity Participations+Fixed Assets+Other Non-Interest Earning Assets) / Total Assets) Interest Earning Assets Funded by Net Free Funds .3% 7.8% 82.

9% 10.9% 4. Off Balance Sheet Ratios Contingent Liabilites to Loans Ratio (Total Contingent Liabilities / Total Loans) 84.0% Contingent Liabilites to Assets Ratio (Total Contingent Liabilites / Total Assets) Return on Contingent Liabilites (Commission Income on Contingent Liabilites / Average Contingent Liabilites) .0% 18.0% 25.0% Ratio of Loan Losses Expense to Total Loans (Loan Loss Provision / Average Loans) Percentage of Loans Written off (Net Charge-Offs / Average Loans) Ratio of Non-Interest Earning Assets to Total Assets (Non-Interest Earning Assets / Total Assets) Loan Concentration Risk Ratio (Total Big Loans / Total Loans) V.( (NI Bearing Liabilities-NI Earning Assets) / Interest Earning Assets ) 7.0% 3.0% 3.

Eurasian Bank Balance sheet .