Net yield on interest-earning assets is a financial metric used to measure the profitability of a financial institution's interest-earning assets. It is calculated by dividing the interest income earned on interest-earning assets by the average balance of those assets.

Financial institutions such as banks, credit unions, and investment firms use net yield on interest-earning assets to evaluate the performance of their investment portfolios and to determine the effectiveness of their interest rate management strategies. By comparing their net yield on interest-earning assets to industry benchmarks, financial institutions can evaluate their competitive performance and identify areas for improvement.

Net yield on interest-earning assets is also used as a key metric in financial analysis and reporting. It is included in financial statements and reports to provide investors and stakeholders with an understanding of the financial institution's profitability and its ability to generate revenue from its interest-earning assets.

In summary, net yield on interest-earning assets is an important financial metric used in the financial industry to measure the profitability of a financial institution's interest-earning assets. It is used to evaluate investment performance, interest rate management strategies, and to provide investors and stakeholders with information about the financial institution's profitability.