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The measure is calculated by dividing net income by tangible common equity – which excludes goodwill and other intangibles. In this case, consensus net income estimates were used for 2014 and 2015 to project the potential shortfall.
Returning more capital would have shrunk the denominator, helping to improve returns. The bank can still try to increase earnings, for example by accelerating its restructuring plans, to increase the numerator and help lift returns.
As part of Mr Corbat’s role-defining March 2013 speech, he laid out a set of core targets including a return on tangible common equity of at least 10 per cent by the end of 2015. He has also set expectations for a return on assets of at least 90 basis points and an efficiency ratio in the mid 50s per cent.
In 2013, it recorded an 8.2 per cent return on tangible common equity, a return on assets of 72 basis points and an efficiency ratio of 59 per cent.
The bank had wanted to increase its sha
re buyback from $1.2bn to $6.4bn in 2014 and raise its quarterly dividend from 1 cent to 5 cents a share. But that was rejected by the Fed on a “qualitative” basis after the central bank found inadequacies in Citi’s controls as well as its ability to project revenue and losses in a crisis.
The pay of Mr Corbat and other senior Citi executives is linked to a target on relative total shareholder return that requires it to beat one in four banks from a self-determined list of eight bank rivals. So far, the bank is at the bottom of its US bank rivals but has returned more than its three European peers, according to Bloomberg data.
“Theoretically they’ll still have all that excess capital, but practically it’s going to be tough to do a complete catch up,” said Mike Mayo, analyst at CLSA. Mr Mayo lowered his 2015 estimate of the bank’s return on tangible common equity from 10 per cent to 9 per cent.
On Thursday, Citi called on Gene McQuade, outgoing chief executive of Citibank NA, to take over the bank’s capital plans and stress test process, according to an internal memo.
Mr McQuade, who is postponing retirement, will become vice chairman of the bank and report to Mr Corbat directly.
The process had previously been overseen by the chief financial officer John Gerspach, and Brian Leach, head of franchise risk and strategy, prompting analyst calls for them to be held accountable.
Mr Corbat wrote in the memo: “Gene is fully empowered to do whatever is necessary, and I will devote any resource required, to ensure our next capital plan is not objected to.”
He added: “Whatever the gaps between the Fed’s expectations and our performance, we need to close them.”
英国典型的Essay由五段组成，每个段落涵盖3-5个关键点，学生在每篇论文中差不多要涵盖15-25个点；跟踪想法并确保每个新的观点在逻辑上遵循前一个点，是一项极具挑战性的任务。这就需要论文大纲闪亮登场了！
英国论文怎么写第二问：如何写论文格式和大纲
英国论文的内容取决于论文的类型和主题，而论文结构也会影响到论文的内容。虽然不同类型的Essay需要完全不同的结构；不过大多数英国论文都遵循相同的结构。英国论文怎么写？起码在段落方面，都是有套路的，通常需要关注每个部分的几个重点：
介绍Introduction
重点（你的介绍可以是事实背景，也可以是有趣的观点，具体取决于主题，重点要吸引读者）。
主要论点的简要介绍（这些都是你将在论文中支持的论据）
正文第1段介绍性说明
正文第2段介绍性说明
正文第3段介绍性说明
论文（研究数据、相关论据、有争议的点）
主体Mainbody
主题句（一句话介绍段落的要点；让读者理解你想进一步讨论的内容）。
论证（它需要支持你的主题陈述和论点，通常用1-2个句子表达）。
证据（每个论点都需要相应的证据证明；否则，没有说服力。在这里，你需要提供来自可信学术资料的证据；提供反驳意见或潜在的批评也是可以的）。
结论性陈述（这一部分强调主要论点的重要性。结论性陈述包含了段落的要点，是对新段落的逻辑过渡）。
同样的方式适用于所有后续的正文段落。
请记住，大纲只是你论文的计划，它应该容易理解，所以，尽量保持简短清晰。
结论Conclusion
论文重述（结论的第一句是引言的最后一句-当然不是完全一样，再强调一下主要观点）
回顾一下主要论点（强调你在正文段落所列举论点的重要性；再次解释这些论点如何与你的论文陈述相关）
总结（这是论文结束部分，突出价值；解释论文重要性以及你的主要论点，并着重点明这些发现如何在现实中发挥左右；）
英国论文怎么写之论文大纲示例
一、导言
A. 句子引起读者的注意
B. 一句话陈述证明观点
二、 主体
A. 第一个主要想法：
主要观点的证据
一两个支持证据的材料
B. 第二个主要想法
第二个主要观点的证据
一两个支持证据的材料
C. 第三个主要想法
第三个主要观点的证据
一两个支持证据的材料
三、 结论
A. 修改你的论文
B. 用有价值的句子结束你的论文。
英国论文怎么写？还不会写吗？需要其它帮助吗？
本文介绍了如何创建优秀的论文大纲；很多同学觉得制作大纲是浪费时间，恰恰相反！有大纲的论文可以帮你快速理解思绪，写出最有说服力、最合乎逻辑和最连贯的学术作业。
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