Non-operating income and non-operatingexpenses shall be accounted for separately and separately disclosed in the income statement.
其中,由于非常原因造成的净损失,计入营业外支出。
2
Since roughly half their expenses are tied to borrowing costs, which they cannot control, that translates into an 8-10% fall in non-interest operating costs, of which salaries are a big part.
The result indicates that there is a positive correlation between non-interest income ratio and banks' performance under the condition of limited operatingexpenses.