Risk Management in
Islamic Financial Instruments
82
The Profit (Loss) Before Tax / Average Total Number of Staff Ratio has also increased during
the sample period, from 41.58% in 2005 to 57.29% in 2014 for the conventional banks and
from 15.96% in 2005 to 44.21% in 2014 for the Islamic banks. At the branch level, both the
Total Deposit (Funds Collected)/Total Number of Branches Ratio and Loans/Total Number of
Branches Ratios exhibit upward trends, which are similar to the staff efficiency ratios.
Chart 4.26: Staff Performance
(Average Total Assets / Average Number of Total Staff-Ratio &
Total Deposit (Funds Collected) / Average Number of Total Staff-Ratio)
Source: Turkish Banking Sector Interactive Bulletin 2014
Chart 4.27: Profit (Loss) Before Tax / Average Total Number of Staff-Ratio
Source: Turkish Banking Sector Interactive Bulletin 2014