| № formula |
Formulas / calculations |
| Main part of formula |
Factors of adjustment |
| 1.1 |
∆ ROA (F1) = ROA 0*(A1) – ROA 0 |
– |
| 1.2 |
∆ ROA (F2) = (ROA 0*(A3) – ROA 0)* |
A1 |
| 1.3 |
∆ ROA (F3) = (ROA 0*(A5) – ROА 0)* |
(А1*А3) or В1 |
| 2.1 |
∆ ROА (F1) = (ROА I – ROА I * (А2))* |
(А6*А4) or B2 |
| 2.2 |
∆ ROА (F2) = (ROА I – ROА I * (А4))* |
А6 |
| 2.3 |
∆ ROА (F3) = ROА I – ROА I * (А6) |
– |
| 3.1 |
∆ ROА (F1) = (∆F1/ F1(0)) * ROА 0 |
– |
| 3.2 |
∆ ROА (F2) = (∆F2/ F2(0)) * ROА 0)* |
А1 |
| 3.3 |
∆ ROА (F3) = ((∆F3/ F3(0)) * ROА 0)* |
(А1*А3) or В1 |
| 4.1 |
∆ ROА (F1) = ((∆F1/ F1(I)) * ROА I)* |
(А6*А4) or B2 |
| 4.2 |
∆ ROА (F2) = ((∆F2/ F2(I)) * ROА I)* |
А6 |
| 4.3 |
∆ ROА (F3) = ((∆F3/ F3(I)) * ROА I |
– |
| 5.1 |
∆ ROА (F1) = (ROА I*А4*А6) – ROА 0 |
– |
| 5.2 |
∆ ROА (F2) = ((ROА I*А2*А6) – ROА 0)* |
А1 |
| 5.3 |
∆ ROА (F3) = ((ROА I*А2*А4) – ROА 0)* |
(А1*А3) or В1 |
| 6.1 |
∆ ROА (F1) = (ROА I – (ROА 0*А3*А5))* |
(А6*А4) or B2 |
| 6.2 |
∆ ROА (F2) = (ROА I – (ROА 0*А1*А5))* |
А6 |
| 6.3 |
∆ ROА (F3) = ROА I – (ROА 0*А1*А3) |
– |
| 7.1 |
∆ ROА (F1) = ∆ ROА – (ROА I – (ROА 0*А1) |
– |
| 7.2 |
∆ ROА (F2) = ∆ ROА – (ROА I – (ROА 0*А3))* |
А1 |
| 7.3 |
∆ ROА (F3) = ∆ ROА – (ROА I – (ROА 0*А5))* |
(А1*А3) or В1 |
| 8.1 |
∆ ROА (F1) = ∆ ROА – ((ROА I *А2) – ROА 0)* |
(А6*А4) or B2 |
| 8.2 |
∆ ROА (F2) = ∆ ROА – ((ROА I *А4) – ROА 0)* |
А6 |
| 8.3 |
∆ ROА (F3) = ∆ ROА – ((ROА I *А6) – ROА 0) |
– |
| 9.1 |
∆ ROА (F1) = ∆ ROА – (ROА I – (ROА I*А4*А6)) |
– |
| 9.2 |
∆ ROА (F2) = ∆ ROА – (ROА I – (ROА I*А2*А6)) |
А1 |
| 9.3 |
∆ ROА (F3) = ∆ ROА – (ROА I – (ROА I*А2*А4))* |
(А1*А3) or В1 |
| 10.1 |
∆ ROА (F1) = ∆ ROА – (ROА 0*А5*А3) – ROА 0)* |
(А6*А4) or B2 |
| 10.2 |
∆ ROА (F2) = ∆ ROА – ((ROА 0*А5*А1) – ROА0)* |
А6 |
| 10.3 |
∆ ROА (F3) = ∆ ROА – ((ROА 0*А3*А1) – ROА 0) |
– |
