There isn’t another shoe that can compare to the beauty, comfort and style of the women’s wedge shoes. They have a unique quality which isn’t shared by other shoes. They’re a high heel with the comfort of a pump. They’re a formal shoe that can be worn with a wedding dress or equally with a business suit. If you’re looking for a shoe that can be worn everywhere, the wedge is the best option.

A great pair of wedges will give the keep the foot comfortable while lengthening the leg. The longer the legs look, the better a skirt looks. Wearing a pair of wedge high heel shoes with a mini skirt gives the perfect look. Dressy outfits look great with the wedge as well. They’re a playful and sexy in a way that is classy and elegant.

The best styles for both work and dressy are patent leather shoes. Other styles are leather and satin wedges with heels at least an inch high. Higher heels look more professional and formal. The wedge gives the advantage of high heels without the disadvantages that come from a spike stiletto heel.

Betsey Johnson makes some fun and frilly shoes that look great with clothes that look terrific an outfit worn to a wedding or a dress for a more contemporary office. I find her shoes are perfect for fashion designers or interior decorators. Women who don’t mind a bit of fun in their shoes should pick up a pair of Betsey Johnsons. But if you’re a little more reserved and elegant, you’ll want to go with different styles.

Anne Klein and Calvin Klein design more classy and elegant shoes. Their styles are generally blacks, reds, taupe and colors that look very modern and refined. Most of their wedge shoes look best with a channel suit than a cocktail dress, but there are some rare exceptions. The craftsmanship is gorgeous in all of their styles and perfect for the successful lawyer or Wall Street woman.

Whether you’re a bit on the fun side or a tad more modest, wedge shoes will fit the bill for all your outfits. They are a style unto themselves and are the only style of shoe that can be casual and formal. While stiletto high heels are quite sexy and fashionable, the same look can be achieved by wearing a wedge shoe, but without all the balance and pain associated with stiletto heels.

Here comes spring 2009 and there you see your mind filled with a fear of being laughed at. Thanks to your extra flab which doesn’t allow you to wear dresses according to your will.

Thus your intense desire to wear the most fashionable dresses turns into vapor , all because of your flab. Oh! These bulges on your waistline… They suck!

Now forget these problems. Because here are the most flattering dresses exclusively meant for a chubby woman so she can look at her best this spring 2009.

Read out the following lines to know what are those top three dresses along with some tips and tricks to pair them with equally flattering jewelry and footwear. Thus hide your chubbiness this spring in an artistic fashion.

Colorful Belted Trench Dress : No woman’s clothing is more flattering, for a chubby woman, than wearing a trench coat. But there are days when it hardly rains in spring too. So what to wear during those dry days?

Designers have brought a unique blend of trench coats and dresses. So, this spring, buy a belted trench dress to give your spring season a perfect and fashionable start. The inbuilt belts are an added advantage which cover your bulky waist nicely. The wide collars are flattering too as they cover your chest area much genuinely.

You will love to wear these cotton-made trench dresses which come in many colors, mainly suitable for spring only. Also, a belted trench dress will prove an exciting office or party wear this spring.

Buy something which comes in striking pink,dark citron, super lemon or vibrant green. Wear them with ballet flats or heels and sunglasses. Try matching metallic bangles and designer earrings.

Striped Wrap Dress : When you wrap this wrap dress around your body, there is no trace of your chubbiness anywhere. It covers you magnificently from top to bottom.

Gone are the days of mono-colored wrap dress. Now try these extremely fabulous striped wrap dresses this spring 2009. You can buy one with black and white stripes to give you a more classic look, or in order to look more trendy, you can choose stripes of “green and pink “or “yellow and blue” or whatever combination you find more suitable.

You can choose a wrap dress with full sleeves, if your arms happen to carry extra flab. Give your hair a fringe cut and wear big circular metallic earrings. They flatter a chubby face.

As a wrap dress leaves your calves open, try to wear a pair of red knee-high boots. They flatter your legs. If your legs don’t carry extra flab, try glossy slingbacks. Wear a designer wrist watch and use a golden shoulder bag.

Satin Button Down Tunic : Whenever you plan to have a party during the spring phase, a button down tunic, which more or less looks like a dress shirt, made of red satin can get no competitor.

Choose a knee-length button down tunic with big buttons and full sleeves. Adding some big buttons would be extremely flattering.

Nothing could be greater than having this satin tunic with its cuffs and collars white in color. Try a cotton scarf and let your hair hang loose behind the shoulders. Use a fur packer hat with some feathers tucked into its edges.

With a knee-length button down tunic, wearing a black wide-leg trouser is a well justified fashion apparel. It will give your body a controlled look. Use a pair of mid-high heels.

Wearing ballet flats or wedges too will do wonders. Try blue spear-shaped earrings and black metallic handbags. They make admiring pairs with red satin tunics.

Want To Dress Fashionable? Want To Look Fashionable? No need to copy other people’s style, produce your own. Simply read exactly what you can find as well as pull collectively your personal look. The article contains tips that will help you produce your own fashionable as well as trendy style.

How to decorate and look at your Best-

Fashion is really a world that usually changes which is often very difficult to figure out how to apply latest styles. Keep scanning this helpful style tips.

Belts can be used like a wonderful fashion accessory. Available in a wide range of materials and styles, belts provides limitless opportunities to express your own style. Pair the colorful buckle together with your thin jeans, or produce a trendy look by adding the daring obvious leather buckle to your outfit for any night out on the town.

You should never purchase an outfit simply because of the superb selling price. If it’s not really your look or even going to look good you anyway, it’s just not well worth the savings you see in the price. It may sit inside your closet and become a total waste of money.

To a few people, fashion is simply regarding clothing, however, in reality, there’s much more in order to it. However, hair is essential too; it may set the tone for the entire look. A casual up-do is a terrific way to get a hair away your shoulders. Having your hair in your face can be a faux pas at the office as well as throughout class. Keep a soft hair elastic in your bag as well as a few Bobby pins in order to quickly put long hair into a no-frills bun or ponytail throughout the day.

Don’t overrun your own beauty kit. Choose things that you are attracted to but that also fit the tone of associated with season-specific colors. Think about both night and day as opposed to night. Make-ups will not last permanently once you start using it. Germs may even grow in the cosmetics if you used it a couple of months or in years past as well as left it sitting.

TIP! You can actually wear white when Labor Day has passed. You may put on clothes in any color which highlights you.

Sheer clothing can be sexy, but an excessive amount of sheer within a lot of locations can make the incorrect look. Some places of your entire body have to remain private when you are within public, or else you will just look trashy. Wear darkish colored blouses and trousers if you wish to seem slimmer. These colors disguise your form and lower the appearance of any bumps you may have.

TIP! Do not believe in the size on the label. Always try on clothes before buying them. Do not feel like you have to be perfect in fashion.

Getting the most out of your own clothing might not be an easy task. Although there are several combinations that may be made, the process of really making combos that look clean is not especially easy. Use the recommendation included in the following paragraphs to improve your style as well as fashion. Now that you have come to the end of the article, you are more knowledgeable about fashion. Adapt the ideas that seem great to you, by leaving the rest behind.

The dress you wear, the shoes you run with, and the hats that protect you from the sun not only help you in protecting yourself from the forces of nature; they also serve as your statement of fashion that everyone else has been following as well. People seem to be adaptable to the fact that every time fashion icons wear a different set of clothes, they should wear the articles as well. These fads may wear down and die down like clockwork, but people don’t seem to mind.

Fashion icons all over the world have been busy everyday in assembling different sets of clothes that could make the fashion statement of the day, the week, month or even year. These fads help people in building their confidence and showing other people that they have a taste for these fads and that they are also capable in putting together different pieces of clothing and it would look good. Fashion statements from the US, Europe and Australia are quickly gaining on each other on a race to the top of the fashion world.

Australian Fashion differs from time zone to time zone and climate to climate. Sydney fashion may be different from the fashion in Melbourne. Through the years, Australian Fashion is commonly viewed as the rugged cowboy type of fashion. With the movie Crocodile Dundee, people used to think that it is common for Australian men to wear rugged leather shoes and khakis together with that weird hat of Crocodile Dundee. However, they fail to realize that not every part of Australia is swamps. There happen to be parts where people see the fad as corporate looks such as the ones in Sydney. Sydney fashion through the years are seen as the preppy look; with the business establishments and the virtue of having the Opera House as a tourist spot, people pay attention to their looks to make a good impression on the tourists. Australian fashion statements are more commonly spotted in Sydney; that’s why it’s common to associate Sydney fashion to Australian Fashion.

What’s notable to the fashion statements in Australia is the fact that there are influences in the designs such as the British descent. Since the Australians have undeniable British ties, the fashion through the years has a notable British touch to it; such as the use of hats with coats and the fashionable handbags for women. Also, Australians favor the bow tie rather than the normal tie; also a British preference. Sydney fashion has been undeniably a reflection of the British touch with the women favoring the blazers and slacks; a notable business attire for women in the United Kingdom. And lastly, the favorable response of kids to shorts and leather shoes are a common sight in England.

No matter what the fashion trend is, it can’t be denied that a place’s fashion trend may have influences from their past. However, with the flamboyant fashion trends nowadays, it is uncommon that the influences would wear off. The Sydney fashion’s difference in the future would depend on the flexibility and comfort that the future trends would provide.

Something in the human spirit is always itching for independence and this itch translates to a constant flow of new entrepreneurs that so often gravitate towards fashion jewelry. What is so irresistible about this accessory? Beyond the high profit margins that wholesale fashion jewelry can open for retailers lies an intrinsic beauty that creates truly wearable art. Yes, wholesale fashion jewelry offers plenty of profit potential that enables retailers to turn small investments into the longest mark-up in the fashion industry, but the magic of fashion jewelry’s beauty stops consumers in their tracks and this magnetic attraction, more than anything else, brings the entrepreneur into retail sales specializing in jewelry.

Many of these new fashion jewelry businesses begin on the simplest level with retailers buying wholesale fashion jewelry and presenting it to friends and co-workers. Easy sales and new found profits ignite a fire to grow the business, but what step comes next? As a twenty-five year veteran of the wholesale fashion jewelry industry, I have seen business after business start in this way and often grow to become the major supplier of fashion accessories in a community. The learning curve never ends as fashion jewelry evolves as well as retail tactics, but some things never change and these key techniques will have positive impact on your fashion jewelry business.

But first, how are you going to sell your treasure of wholesale fashion jewelry? Outgoing personalities love the active sale. Visit businesses, do parties, set up in flea markets or craft shows, and bubble over with enthusiasm as you introduce stunning fashion jewelry to consumers. All they need is a crowd and permission to set up. Bingos, festivals, school picnics, car shows, sporting events-the list is endless. Overhead is low and actually stops when not engaged in sales activities. But so does sales, so many prefer brick and mortar businesses with a higher overhead, but continuing business even when you’re not there.

The quieter, methodical personality may not be up to this bubbling enthusiasm and choose a passive sales mode. Successful businesses often build without the entrepreneur ever engaged in active sales to the consumer. They connect with beauty shops and other locations to provide fashion jewelry on consignment with the owner profiting as well as the entrepreneur. Methodical personalities think out the details like how to handle shrinkage of missing items with no sales recorded. Increasing price and lowering consignment fees compensates for losses when fashion jewelry has open exposure that can result in more shrinkage. The flip side is reduced sales in secure environments like showcases or behind the counter, which reduce shrinkage, but unfortunately, also sales.

Okay, both personalities have a selling method they are comfortable with and both can expand their business with online marketing by working on websites while their sales support them as the websites grow, climbing higher in the results of major search engines. But what about the 5 shortcuts to retail success? They boil down to pricing, selection, presentation, knowledge, and benefits.

-First comes pricing the wholesale fashion jewelry. New entrepreneurs often feel shock waves as they see the wholesale cost compared to retail prices they paid as consumers. The first temptation is undercut all the competition. Stop there!-because fashion jewelry is cyclical and low prices generate low profits that don’t carry retailers through the tough times. Do you want to spend all your earnings on restocking wholesale fashion jewelry and covering overhead? Of course not, you want to grow your business and make a profit and pricing is important.

Retail uses a term called keystone-a nice word for doubling the wholesale price. Make keystone the minimum for mark-up in fashion jewelry and look for the items that give you room for far longer mark-ups. The upside has no rules. Let your intuition guide you because prices can always come down, but it is difficult to go up.

-Next comes selection and this is a factor that major retailers like fine department stores are always struggling to get right. Stroll through one and you will see they have reduced staff on the floor so selection often has to sell itself. The fine department stores need “no miss” choices and have resources, forecasts, statistics, and trained buyers to make these decisions. Small retailers don’t need to be discouraged because this isn’t rocket science and you are closer to the clientele in your location than any major retailer.

Making the perfect selection rests on the age and demographics of your main customer base. Add this to the fashion trends of the season and you are close to perfect. How do you keep up with all those rapid changing fashion trends? Well rapid change is a myth. Trends change very slowly-often over a decade. Yes, colors and subtle adjustments occur every season, but today we are in the midst of classic trends that started in the early 21st century and have a promising future. More on this when we cover knowledge.

-Now for presentation-making the fashion jewelry look special. Ever notice how necklaces clumped together on a tee bar on top of a showcase seem to scream “I’m on sale” while the stuff in the showcase whispers “I’m special”. That’s presentation and how it has changed even for fine department stores.

Teri Agins in The End of Fashion details how department stores that were once “the first visual contact with fashion” and “introduced merchandise concepts to customers” changed in the late 20th century to a collection of brands. Agins quotes one upscale shopper who “was appalled when she discovered $19.99 Nine West shoes displayed right next to $350 Chanels” in her favorite department store that was compromising its image of elite fashion. Make an item look special and it takes on the perception of higher value.

-Next comes knowledge that is worth more than price. Don’t believe it? Think of items you bought because the sales person impressed you with a deep understanding of the product. That was worth more than price. I personally experienced this lesson when I did a trade show with a colleague. I told my customers the fashion jewelry was a real value at the price. His sales person painted a word picture of the wholesale fashion jewelry with the season’s apparel and wrote more orders without the customers even knowing the price.

Knowledge is knowing the trends and knowing the item. Consumers trust a well-informed source and when you know what is today’s style and why it looks right on the customer, you remove the burden of choice from the buyer.

Knowledge today goes deeper because classic trends in fashion jewelry bring gemstone components, shell, Murano style glass, Millefiore, and more to jewelry designs. A story is worth volumes in explaining glass jewelry and knowledge of gemstones that removes the doubt about whether it is real. Don’t be overwhelmed about understanding the trends and knowledge of today’s components because everything is detailed in a report, Wholesale Fashion Jewelry-The Magic of Trends (find a link to the report at the foot of this article).

-Finally there are benefits. Think of benefits as vision-what the customer envisions. Anyone that buys fashion jewelry wants to make a positive statement. They want a look that is flattering and appropriate. So like the car commercial running on the radio, features describe the details like length, color, texture, and shape while benefits say “matches apparel while complementing your complexion”, “draws attention to your slender neck”, or “creates a youthful look that is so you”. The old adage of sell the sizzle, not the steak, gets to the point. Pick the right item for the customer, be sincere, and sell the sizzle.

Will all this work in a slowing economy? Absolutely! In worrisome times women appreciate an escape valve of some small new purchase. What fulfills this better than fashion jewelry? Apply the five shortcuts and lift your customers’ spirits with a feel-good experience.

Any woman who is an avid ladies fashion follower will tell you how important it is to keep up with the latest trends and the latest developments in the world of fashion. Not just about clothing – although clothing is a major portion of what constitutes to women’s fashion – but also about other elements such as the latest jewelry, the latest hairstyles, the latest accessories and must-have’s, as well as what is the latest dress trend out there today. The world of fashion and clothing is ever changing and on the move, so the avid fashion follower always needs to make sure she is on her toes and kept up to date with what is happening around her.

So how does she get all the information which she needs for what the latest trends and designs in ladies fashion are? How does she know what styles are in this season and what are the latest season must-have’s that every fashion diva should own in her wardrobe? By doing her homework of course. And no, homework here does not mean schoolwork, but rather homework in a sense that she uses every tool and means available to her to keep up with the trends in women’s fashion.

Being an avid fashion follower is no secret, all she needs to do is make use of the fashion resources around her. For example, an avid fashion follower would always have her essential item with her – fashion magazines. They are the very first basics she can turn to as there is no other medium that keeps up with the latest trends and styles quite like a fashion magazine does. New fashion magazines are out every month, which means their source of info is always going to be the very latest and the newest, and when it comes to fashion, those two are the key ingredients you would need to keep yourself fashion forward on all things related to fashion and clothing.

The avid fashion follower would also have to learn how to trend-spot. This simply means that she would learn to observe others around her and look at what other fashion followers are wearing or carrying if she wants to know what the latest trends are not just on the catwalk, but on the street as well. After all, being a fashion diva means that she knows even the tiniest developments and what is new when it comes to women’s fashion and dressing and what better way to do this than through observation.

The avid fashion follower will also make use of the greatest tool which everyone has available to them – the internet of course. The internet is going to be her endless source to all things fashion and all things related to ladies fashion, from the latest colors of the season, to what are the latest trends, the fashion gossips and what the hottest styles are, as well as shop online for practically any item she wants from any store, anywhere.

The world of fashion is something that is ever changing, and if you want to be a fashion forward glamour queen, start making use of all the resources around you and make sure that you stay ahead of the pack when it comes to all things fashion.

The transport sector is one of the booming industries in the market. It was known that with the growth of economy the transport sector would grow as well but no one anticipated that the growth would be so rapid. Today the market consumers in this particular sector have greatly increased and it is so because the transportation of goods is not merely restricted to simply freight movement. There are large numbers of people who are looking for a good interface where they can get what they want in the transport industry and to meet their needs and provide them with veritable solutions the transport exchange system has been established.

As the name suggests, transport exchange system is an organized scheme where there is exchange of transportation of both the freight and wagons. It is a convenient way of exchanging information between the transport companies and the logistics business. In this system, there are basically two types of people who are the chief consumers of this exchange system; the first ones are those who are needed for the transportation of goods and the second ones are those who are in need of good transport. These two categories are the chief users of this system.

Basically it is the truck drivers or owners and the haulers who come under the first category. They use the system to find cargoes for themselves. Most of the road haulers are on lookout for return loads because generally when the wagons return back from the trip then they return empty and it has to suffer trivial losses. With the help of the exchange system they can turn these losses into profit. The second category of people consists of freight forwarders and international companies who have tones of cargoes to dispatch but are unable to find the right kind of transport system for them. The exchange system has vast online database and by using this database they can find the best transport for themselves.

These four groups are the chief consumers of the transport exchange system. The exchange system has solutions to all their problems. The haulers are able to find the cargoes which would be able to fill their wagon space and the forwarders are able to find good transport companies who even provide them with logistics services along with transportation and thus help the companies to cut down their transportations costs. These chief market consumers of the exchange system are responsible for the rapid growth of the transport sector.

When it comes transporting a vehicle with help of vehicle transport company, some experienced people may not but most customers would always want to know answer of all their questions. Customers ask these questions to know process involved in shipping cars as well as reliability of the auto transporter. Here are some of the common and frequent questions being asked by customers while dealing with vehicle transportation companies:

How long will it take to ship my car?

The time it takes to ship your car usually depends on destined area as well as number of vehicles being transported at a time. In addition, it may be delayed in case of any mishap or crisis scenarios i.e. bad weather, traffic jams and other roadside dangers.

How can I know that my car transporter is legitimate?

No company is allowed to operate without permission of US Department of Transportation and Federal Moving Carrier and Safety Administration. Therefore, to determine legitimacy and reliability of your auto transport company, you should check it with these federal agencies. It will enable you to know whether is registered or not. In addition, by this verification, you will be able to check safety record, which will help you to make right decision.

How much does it cost to ship a car?

The auto shipping rates vary company to company. However, basic factors such as car carriers, car delivery services, vehicle shipping insurance, and vehicle tracking system play an important role in determining the cost of vehicle shipping services. However, one must not worry about it much as car transport services often cost less than transporting vehicle on your own, when it is required to move to a far location.

Do I always need separate insurance for vehicle shipping?

The answer to this question depends on your own vehicle shipping insurance. If it covers your car for auto transportation, no need for paying extra. However, if it does not, you should get a car shipping insurance to ensure your vehicle is transported safely during transport process.

What do I need to follow for preparing vehicle for transportation process?

It includes numerous things to consider but making sure the vehicle is in perfect running order is important. In case, you want to ship an out of order vehicle, you should inform the auto transporter before so that it can arrange safety measures accordingly. Moreover, you should not ship personal belongings along with car as if they are stolen or misplaced, you cannot claim because your car shipping insurance does not cover these things.

What is the best method for transporting vehicle?

For interstate auto moving, open and enclosed car transportation methods are used. Both are best for transporting vehicles across country. It depends on your vehicle shipping requirements especially on type of vehicle required to move and your budget. Being a frequent and traditional way of transportation, open car transportation is used frequently. However, for transporting a classic car, enclosed car carriers should be preferred.

Commercial trucks are the most efficient means of transportation for commercial goods, but only if this can be accomplished within a good distance on land. Intermodal transport provides greater assistance for various industries, especially if the goods need to be transported to greater distances than a truck driver can accomplish within the required number of hours.

Normally, truck drivers are only required to drive eleven hours within a fourteen-hour stretch, meaning they may rest for an interspersed three hours in-between. Truck drivers are also required to rest for the next ten hours afterwards. Truck drivers need to accomplish this by driving at a sufficiently fast pace. Intermodal transportation allows farther and faster transportation of goods.

Intermodal transportation is the transfer of the goods from one “mode” to another-from truck to train or ship, and ship or train to truck. This is especially useful if the goods are of high demand, are perishable, or are needed as urgently as possible. The largest corporations in the world use intermodal transport to bring goods across greater distances than commercial trucks can travel.

While trucking in the transportation industry remains the most widely used method of commercial transportation, Intermodal transport is a welcome boost to the transportation of goods. Intermodal transportation can quicken the transfer of goods and maximize profits with more than one type of transfer. Sometimes, intermodal may not necessarily denote from land to air, sea, or rail. Sometimes, goods are brought together in a larger vessel and then transported to another destination.

Intermodal transport is a freight management task that can be accomplished with piggybacking, which is the practice of carrying a vessel or vehicle over another, bigger one. There may be more than one vehicle being carried: one recognized practice used in the military is the naval aircraft carrier, a ship that can carry a fleet of military aircraft. In commercial transportation, this involves a ship carrying another ship, or a mass of trucks carrying tons of goods. Sometimes, trucks are also carried on larger flatbed trucks, sometimes with more than one flatbed trailer to carry more semi-trailer trucks.

This is part of the third-party logistics that ensure that transportation management successfully integrates warehousing and transportation. However, when there are smaller supplies that need transportation, there is also LTL, or less than truckload transportation providers. Less than truckload goods are those that need to be dry and refrigerated as these goods normally have longer transit times than full truckload goods.

• INTRODUCTION:
A commercial bank is a business entity that deals in banking with a view to make profits. Every commercial bank aims to make profits in such a way that it does not compromise on its objective of liquidity, which is vital for its own security and safety.

• Meaning:
Since a commercial bank has to make profits in such a way that its liquidity remains intact, it diversifies its funds into various assets. A well – diversified and balanced asset portfolio ensures its sound and successful working. Various factors play an important role in determining the profitability and liquidity of commercial banks. These factors are taken into consideration while creating the asset portfolio of the banks.

• EXPLANATION:
A) FACTORS AFFECTING THE PROFITABILITY OF COMMERCIAL BANKS:

1) Amount of working funds:
Funds deployed by a bank in profitable assets are the working funds of the bank. Profitability of a business is directly proportionate to the amount of working funds deployed by the bank.

2) Cost of funds:
Cost of funds are the expenses incurred on obtaining funds from various sources in the form of share capital, reserves, deposits, and borrowings. Thus, it generally refers to interest expenses. Lower the cost of funds, higher the profitability.

3) Yield on funds;
The funds raised by the bank through various sources are deployed in various assets. These assets yield income in the form of interest. So, higher the interest, greater the profitability.

4) Spread:
Spread is defined as the difference between the interest received (interest income ) and the interest paid (interest expense ). Higher spread indicates more efficient financial intermediate and higher net income. Thus, higher spread leads to higher profitability.

5) Operating Costs:
Operating costs are the expenses incurred in the functioning of the bank Excluding cost of funds, all other expenses are operating costs. Lower operating costs give rise to greater profitability of the banks.

6) Risk cost:
This cost is associated to the probable annual loss on assets. They include provisions made towards bad debts and doubtful debts. Lower risk costs increase the profitability of banks.

7) Non – interest income:
It is the income derived from non – financial assets and services It includes commission & brokerage on rencittance facility, rent of locker facility, fees for underwriting and financial guarantees, etc. This income adds to the profitability of banks.

8) Level of technology:
Use of upgraded technology normally leads to decline in the operating costs of banks. This improves the profitability of banks.

9) Level of Non – performing assets (NPAs):
The profitability of a bank is inversely related to the level of NPAs. Hence, over the years, the NPAs of commercial banks have greatly declined.

10) Level of competition:
Increase in competition generally leads to higher operating costs. This leads to lower profitability.

B ) FACTORS DETERMINING THE LIQUIDITY OF COMMERCIAL BANKS:

1) STATUTORY REQUIREMENTS:
The extent of liquid reserves held by banks depends on the statutory requirements of the Central Bank (i.e. the RBI) According to RBI, commercial banks have to maintain a certain CRR(cash Reserve Ratio ) and SLR (statutory liquid ratio) Higher CRR and SLR result in lower liquidity.

2) Banking Habits of the people:
The nature of the economy has an impact on the banking habits of the people. In developing countries, cheque transactions are confined to business. Individuals depend more on cash transactions Hence, the need for liquidity is comparatively higher.

3) Monetary transactions:
The number and magnitude of monetary transactions determine the liquidity of banks. Higher monetary transaction lead to higher liquidity.

4) Nature of Money market:
In case of fully developed money markets, banks buy and sell securities easily. Therefore, liquidity requirement is lower.

5) Structure of Banking system:
Branch banking system requires lower liquidity since cash reserves can be centralized in the head office. Unit Banking System requires higher degree of liquidity.

6) Number and size of Deposits:
The number and sized of deposits influence the liquidity of banks. Increase in the number & size of deposits will require higher liquidity.

7) Nature of Deposits:
Deposits trade with the banks are of various types like time deposits, demand deposits, short – term deposits, etc. larger demand deposits /short – term deposits need higher liquidity

8) Liquidity Policies of other banks:
Various banks may function in the same area So, liquidity policies of other banks also have an impact on the liquidity of a bank to build goodwill among depositors.

• CONCLUSION:
THUS, various factors determine the liquidity and profitability of commercial banks. So, these factors are taken into consideration while creating the asset portfolio of commercial banks. These factors influence the reconciliation of profitability and liquidity that leads to a sound and successful banking system.