Considering the importance of human and structural capital as components of intellectual capital in creating a competitive advantage in companies, their role in changes in performance indicators has been the subject of many studies. Based on this study, the effect of human and structural capital in Iran's banking industry and on two very important components in this industry, i.e. the quality of assets (credit risk) and the ratio of facilities to deposits (as one of the components of liquidity risk) ) was investigated. Also, due to the fact that the shape of the function can also be used in controlling the independent variable to adjust the dependent variable, examining the shape of the function is also one of the other goals of this research.. The results of the research show that human capital in the first, second and ninth quantiles has a significant relationship with the quality of assets. The shape of the function is inverted U and the point of change of direction of the function is also 44/4 percent. While structural capital has no relationship with asset quality. Also, human capital in the first to sixth and ninth quantiles has a significant relationship with liquidity. The shape of the function is U-shaped and the point of changing the direction of the function is 24/8. Regarding structural capital, it has an effect on the liquidity situation in the first and second quantiles, and its function is U-shaped. The point of changing the path of the function is also 39/1.