F.Y.I.: commercial bank profits in 1994
1994年美国商业银行利润创新高，但资产和资本快速增长导致资产回报率和权益回报率略有下降。文章分析了经济状况、贷款增长和会计规则变化对银行利润的影响，并附有1990-1994年数据表。
Commercial banks enjoyed another year of high profits in 1994, reporting record net income. However, rapid asset and capital growth slightly reduced rates of return on assets and equity. Banks in the Southeast again outperformed those in the nation as a whole. This article examines the forces behind this performance, concluding that healthy economic conditions augmented banks' bottom lines by stimulating loan growth and curtailing loan losses. Much of the decline in rates of return can be attributed to changes in accounting rules, which resulted in a one-time addition to assets. Extensive tables provide data from 1990 through 1994.