In the case of non-banks, such as those in trade , industry and the service sector , the number of employees or sales are usually used as a measure of size . This can be used to measure the size of competitors or market shares within an industry. In insurance , the have annual premiums enforced.
Since at credit institutions the sales revenues are irrelevant in accounting and are therefore not published in the annual financial statements , banking management initially switched to using total assets as a measure. In order to achieve even more representative results, the contingent liabilities not included in the balance sheet total are taken into account. These are made up of endorsement liabilities , the sureties / guarantees / other warranties assumed by a bank as part of a guarantee and irrevocable loan commitments that have not been used in whole or in part .
The business volume is determined from the balance sheet total plus contingent liabilities:
The business volume includes the balance sheet stock of banking transactions that a bank has carried out in the past on the balance sheet date . However, there is a lack of important positions in off-balance-sheet banking transactions, which include payment transactions , securities commission business and custody business .
The business volume determined in this way is the basis for other banking key figures such as the return on assets :
The return on assets is a key figure for banks that compares the annual surplus with the total fixed assets and thus shows the interest on the assets . The counterpart for non-banks is the return on investment .
The total interest income of a financial year is compared to the business volume.