Business volume

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The business volume is an economic key figure for measuring the size and scope of business at credit institutions .


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.

Credit institutions

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 .

Key figures

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 gross interest margin measures the profitability of credit institutions:

The total interest income of a financial year is compared to the business volume.

Individual evidence

  1. Willi Albers (ed.), Hand dictionary of economics , 1978, p. 631 footnote
  2. Hartmut Bieg, bank accounting according to HGB and IFRS , 2013, p. 973