Since the interest-bearing assets of banks are not only depositors' deposits, but also the funds between self-owned funds and financial institutions, mainly in the form of bonds, the indicator for further analysis of bank profits is the net interest margin (NIM), that is, the difference between income and cost of other interest-bearing assets is added to the deposit-loan spread, or this formula is used: (all interest income of banks-all interest expenses of banks)/deposit-loan spread of all interest-bearing assets. Here you can understand the NIM of the bank as the "operating profit rate" of other industries. Net interest margin income plus intermediary business fee income MINUS bad debt reserve changes and other expenses constitutes the bank's complete pre-tax profit. You can call out the financial report of a bank from the tide (you can invest in the company news folder of Encyclopedia, which has links to financial reports), and you can deepen your understanding by comparing this process.