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.