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...Capital cushion: Thanks to the Troubled Asset Relief Program (TARP), Citigroup now has $151 billion in equity, up from $113 billion a year ago. Alas, it will have a $76 billion hit from bad loans. Along with a projected bottom-line loss of $3.5 billion, that drops the bank's capital to $70.5 billion...

Author: /time Magazine | Title: Can Your Bank Pass the Stress Test? | 2/19/2009 | See Source »

...theory, a financial stress test looks at a firm's loans, assesses which will go bad and then concludes whether the bank will have money left when those accounts go unpaid. Pretty clear...

Author: /time Magazine | Title: Can Your Bank Pass the Stress Test? | 2/19/2009 | See Source »

...exception is Citigroup. Since the bank struck a deal with the government to shield $301 billion in losses, we had to account for some investment missteps to value the arrangement. Bank of America has a similar deal, but since the details aren't public, we didn't factor it in. (See pictures of the top 10 scared traders...

Author: /time Magazine | Title: Can Your Bank Pass the Stress Test? | 2/19/2009 | See Source »

...stress test is also influenced by the measure you use. We chose the leverage ratio. To calculate it, divide a bank's equity by its assets, much of which are loans. The lower this ratio goes, the shakier a bank becomes. For example, a 10% leverage ratio means the bank has lent out $10 for every $1 in equity it has. A 5% reading translates to $20 out for every $1 in hand. Regulators like to see a reading of at least 5%. Anything less than that and a bank could become toast. Here's what we found...

Author: /time Magazine | Title: Can Your Bank Pass the Stress Test? | 2/19/2009 | See Source »

...Citigroup Loan losses: Even after making a government deal, the bank is still on the hook for the first $40 billion in loan losses in the pool it has insured. Citi also has $277 billion in other, nonhousing consumer loans, such as credit cards and student debt. Roubini estimates that about 17% of consumer loans will go unpaid nationwide. That translates into a $47 billion river of red ink. Add in everything else (commercial real estate, corporate loans), and Citigroup will have to swallow $106 billion in loan losses...

Author: /time Magazine | Title: Can Your Bank Pass the Stress Test? | 2/19/2009 | See Source »

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