420 
BANKING STANDARDS 
Taxes (Continued) 
uniformities in 
positions of ratios of 122 
year-to-year changes in ratios of 122 
Time deposits 
definition of 32 
norms in ratios of 69 
relation of ratios of 57-70 
series correlated with ratios of 191-211 
trends in ratios of 69-70 
uniformities in 
positions of ratios of 58-59, 62-65, 67-69 
year-to-year changes in 
ratios of 59, 62, 65-67, 68 
Total deposits 
definition of 32 
norms in ratios of 40 
regression tendencies in ratios of 36-37 
relation of ratios of, to 
earning assets 32-40 
gross earnings 255 
net earnings 259-260 
total expense 256-257 
series correlated with ratios of 171-174 
trends in ratios of 40 
uniformities in 
positions of ratios of 34-35, 37-40 
year-to-year changes in 
ratios of 35-37, 39-40 
Total expense 
definition of, for 
Boston district members 266-267 
New York district members 20 
norms in ratios of « 
Boston district members 285-208 
New York district members 298-309 
norms and trends in ratios of 81-126 
vegression of ratios of, to * 
type 7-8, 85-87, 93-94 
Boston district members 291-298 
New York district members 301, 303-309 
elation of ratios of, to 
gross earnings 81-96, 257 
Boston district 
members 321-343, 373-388 
national and state bank members 96-107 
loans and discounts 256 
net earnings 129-131, 23F 
Boston district 
members 321-342, 372-338 
total deposits 250-257 
relative effect of ratios of, 
on ratios of net earnings 
Boston district members 329-342, 373-388 
series correlated with ratios of 228-251 
Boston district members 309-312 
high or low 199-209 
summarized 249-251 
‘rends in ratios of 95-96 
Boston district members 285-298 
New York district members 298-309 
iniformities in 
positions of ratios of 83, 87-90, 91-92, 
106-107 
national and state bank 
members 97-102, 104-106 
year-to-year changes of 
ratios of 84-87, 88-90, 92-94 
106-107 
national and state bank 
members 102-103, 106 
Trends 
general summary of 345-346 
interpretation of 349-369 
in ratios of 
demand deposits §6-57 
deposits 32-70 
gross earnings 71-80 
Boston district members 270-277 
interest and discounts on 
borrowed money 117-119 
interest on deposits 113, 11§ 
investments 31 
loans and discounts 2+ 
net earnings 144-14" 
Boston district members 313-31 
“other” expense 12 
salaries and wages II. 
taxes 121,123 
time deposits 69-70 
total deposits 40 
total expense 95-96 
Boston district members . 285-298 
New York district members 298-309 
summary of type of study revealing 254 
i 
Westerfield, Ray B 
Willis, H. Parker 
Lh.