Wednesday, December 23, 2015

Banks and Marginal Cost of Funds



The transmission of monetary policy and its influence on the rates of interests in the market seldom happen due to certain inherent weaknesses in the banking system and unless and until they are removed, RBI cannot expect its monetary policy to be as efficient as envisaged. There is a paramount need to reduce the interest rates of bank loans and reduce the cost of funds in the economy to boost investment and production, but the fact remains that banks are not in a position to effect any reduction in interest rates due to some compelling reasons. Their Net Interest Margin hovers around 3% which they do not want to touch what ever may be the compulsions. Historically, banks get subsidized by depositors and the government and the borrowers get subsidized by all stake holders.  Since the base rate presently in vogue is not based on a scientific calculation, its alignment with Whole Sale Price Index and Consumer Price Index is a far cry. In such a scenario, the Public Sector Banks cannot pass on the monetary policy changes as the dynamism expected of them is missing and from this angle the approach to marginal cost of funds is really good and appreciable and perhaps over a period the banks may be compelled to accept professionalism to come out of their weaknesses and remain in business in a healthy and dynamic manner. Some beginning has to be made some where and perhaps the marginal cost approach conceived by the Reserve Bank now can be the game changer. This is an intelligent move and the banks will have to come around to comply with the transmission of monetary policy in letter and spirit over a period.

The assumptions behind the proposed guidelines that the rates of interests on various categories of deposit are true and reflect the correct position of actual costs cannot stand scrutiny on scientific lines. The rates of interest offered on Savings Bank deposits and other deposits (though historic) are arrived at on a realistic basis cannot be true as these rates do not reflect all the costs on an on ongoing basis and there are several inbuilt costs which cannot be defined, identified and arrived at easily. Besides the unhealthy competition among the  banks compels them to offer rates which cannot be entirely based on actual costs. The NRI deposits rates and the whole sale deposits rates are based on competition, undercutting, and the concessions offered on the advances rates and cash expenditures by way of incentives and other forms to mobilize the deposits. The banks incur several costs on  fast fluctuating fixed and variable nature and their true position which should be reflecting in the cost of funds i.e. deposits and borrowings is not reflecting is a ground reality. The major example is the SB rate of interest. The banks seldom change the SB rates of interest what ever may be the changes in the overall costs is a known factor as despite deregulating the SB interest rate in the year 2011, the rate has not changed in any of the PSBs. There is absolutely no correlation between the real rate of return, inflation, and the rate of interest on deposits. The equity capital which is comparatively cheap subsidizes   the rate of deposit to a great extent and this does not get into the calculation of cost of deposit at least once in a while in our banking system. Similarly the banks incur lot of expenditures in maintaining cash balances other than  CRR balances with RBI and carrying heavy accumulated bad debts  which do not appear to have been given any weight age in arriving at the marginal cost of funds although it may appear to be there under unallocated expenditures. But the banks in reality do not have any such calculation to fix the base rate as it is always linked to the NIM in practice.

 The one issue which cannot be ignored today is that 38% of the term deposits are for a maturity of one year or less as per source of funds mentioned in the notification. If we add 7% of Current Deposits and 21 % of Savings bank deposits, the total deposits of tenor one year and less would work out to 66%. A deeper study will bring out the distortion that the profile of deposits is still skewed towards short term, whole sale and high cost deposits. If one studies the Liquidity Risk in the Risk Profile Templates submitted to the Supervisory Committee on Risk Management of the Board of Directors of Public Sector Banks, this aberration would be clearly visible. The bodies offering such deposits do lot of arm twisting of bank officials and instances are not rare where the latter have succumbed to paying as high a rate as 11% for short term deposits when “aamaadmi” is paid lower rates for deposits of the same tenor. Banks do incur other hidden costs as well to get these short term and whole sale deposits. It is felt that such opaque aberrations only derailed the recommendations of the Mohanti Committee Group on base rate. The situation would not improve if the concept of marginal cost is introduced unless measures are in place to capture all the actual costs to mobiles the deposits. It would therefore be desirable to evolve a system to factor into all costs  and then  go in for the weighted average cost of all deposits up to and including one year instead of card interest rate of retail and whole sale deposits.

The cost on borrowings also needs to take into account domestic borrowings cost and external borrowings cost separately as the composition between the two varies and the complexities differ. While the cost on domestic borrowings can be easily compiled, the cost on external borrowings can vary inter-alia depending on the Exchange rate and Libor fluctuations. It is doubtful as to whether all our banks have graduated themselves to have an assessment of the volatilities in the markets and factor them into the calculations while arriving at the cost of raising both deposits and borrowings.

The other point that should be considered is the negative carry in CRR and SLR, which again may tamper transparency for the ordinary borrower trying to understand the intricacies of how his lending rate is fixed. A study could be made on the impact of 7 % Current Deposits having no interest cost and 21% of Savings bank deposits where the effective cost to the banks is less than 3% and whether or not it will match the negative carry on CRR and SLR.

The inherent weaknesses which need to be recognized and minimized if not totally eliminated from the banking system to get an actual marginal cost broadly relate to preferred and favored credits, administered rates of interests for certain categories, write off of loans under political compulsions and otherwise  based on contacts, influence and interference from various corners, lack of understanding the concept of monetary policy and its objectives particularly at operational levels, fudging  and window dressing of balance sheets with the active involvement of top managements and auditors, general laxity in the professionalism in the conduct of Asset- Liability and risks management, regulatory forbearance and supervisory relaxations taken for granted and the human resources management with adaptability to the technological changes to ensure efficient customer service taking into account the external factors of competition in the whole business of banking. This definitely calls for an immediate, careful and very serious consideration so that the banking becomes responsive and sensitive to changes in monetary policy. The presence of Payment banks now licensed and small banks in the offing may again change the landscape making the position extremely difficult for PSBs in particular to be in a healthy business environment.    

Thus Base rates should be fixed on the basis of:
1)Weighted average cost of all deposits arrived more or less on a dynamic basis and of tenor one year and less.
2)Unallocatable overhead cost with transparency and justification
3)Average return on net worth with transparency
4) without  having any linkage with the NIM already fixed.

Lending costs charged by banks to borrowers should be fixed on the basis of:

1Base rate
2Product specific Operating cost
3Credit risk premium and
4Tenor premium

Basically, base rate should reflect the actual cost of funds, the risk margin and the rate of return to the bank but its sanctity lies exactly in arriving at the exact cost of funds and the transparency in its computation and application. The computation of base rate is expected to be on a uniform basis and apparently it leaves no scope for manipulation to be fair to the borrowers .NIM should be the end result based on operations and efficiency of the management.


Dr T .V.Gopalakrishnan

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