View article

After the implementation of the Real plan, the change caused by the inflation stabilization, the extension of the offer presented Brazil bank credit, as banks' strategy to maintain the level of their revenue (2014). The resources obtained through Bank lending return to society, in the form of consumption and investments, contributing to economic activity. In addition to this social, credit also provides more banks, impacting the financial performance of these institutions. Before this, this article aimed to verify the revenue contribution of credit operations with the Bank's financial performance. The data were extracted from the financial statements of two banks, due to the confidentiality of the data were handled by Bank A and Bank B. For the measurement of financial performance, using the indicators of return on assets (ROA) and return on equity (ROE). The statistical treatment of the data obtained was effected with the use of IBM SPSS Statistics software in version 20.0. It was found, by means of linear regressions, that revenues with credit operations account for 68.6% of financial performance measured by ROE in the Bank. In Bank B, the recipes originated by lending 62% of financial performance determined measured by ROA and 73% of performance measured by ROE. Through this analysis, is the contribution of the lending to the financial performance of these institutions.