In the case of a bank, essentially the loans granted and money market transactions on the one hand and the loans taken out by it on the other. – See operating profit, transactions, commission-dependent, interest income, interest margin, net interest income. – Cf. Deutsche Bundesbank Monthly Report September 2007, pp. 15 ff. (detailed presentation; breakdown of interest income and interest expense, overviews), p. 32 (interest income and interest expense of German banks since 1999 in absolute terms and in relation to total assets) and the update in the respective September report.
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