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Ratio-analysis: Ratio-analysis means the process of computing, determining and presenting the relationship of related items
and groups of items of the financial statements. They provide in a summarized and concise form of fairly good idea about the
financial position of a unit. They are important tools for financial analysis.
1 Cost of Deposit (COD) = Interest on Deposit Total Deposit General Account is included (if any)
(Interest on Deposit + Total Operating
2 Cost of Fund (COF) = General Account is included (if any)
Expenses) Total Deposit
Yield or Yield on Interest on Loans & Advances Total
3 = General Account is included (if any)
Advances (YOA) Loans & Advances