BANKING STATISTICS (BANK PROFITABILITY - FINANCIAL STATEMENTS OF BANKS)
This publication provides information on financial statements of banks in the 33 OECD Member countries for the period 1979-2009. The coverage of banks in this volume is not the same in each country, though the objective is to include all institutions which conduct ordinary banking business, namely institutions which primarily take deposits from the public at large and provide finance for a wide range of purposes. Some supplementary information on the number of reporting banks, their branches and staff is also included.
The standard framework used for presenting the statistics is according to the recommendations of the OECD Task Force on Bank Profitability. The preparation of this publication benefited from the work of Financial Statistics Section (of Financial Affairs Division) and could not have been accomplished without the assistance of the members of the OECD Group of Financial Statisticians and the national administrations which they represent. It is published on the responsibility of the Secretary-General of the OECD.
II. Statistical Coverage
A. Institutional coverage
The institutional coverage of the tables has been largely dictated by the availability of data on income and expenditure accounts of banks. As a result of the reporting methods which are being used in OECD countries, the tables are not integrated in the system of national accounts. International comparisons in the field of income and expenditure accounts
of banks are particularly difficult due to considerable differences in OECD countries as regards structural and regulatory features of national banking systems, accounting rules and practices, and reporting methods.
B. Geographical coverage
The statistics relate to 26 OECD Member countries: Austria, Belgium, Canada, the Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Korea, Luxembourg, the Netherlands, New Zealand, Norway, Poland, Portugal, Slovak Republic, Spain, Sweden, Switzerland, Turkey, the United Kingdom and the United States.
C. Coverage of tables
Statistics are organised by country under three main categories of tables:
A Income statement and balance sheet by banking group B Structure of the financial system C Classification of bank assets and liabilities by resident/non-resident and domestic/foreign currency
D. Data components
National data are grouped and, where necessary, re-classified to fit as far as possible into the following standard frameworks of presentation.
Interest income This item generally includes income on interest-bearing assets, fee income related to lending operations, and dividend income on shares and participations. In some cases it may also include income on bonds calculated as the difference between the book value and the redemption value of bonds.
Interest expenses This item generally includes interest paid on liabilities, fee expenses related to borrowing operations and may include in some cases the difference between the issue price on debt instruments and their par value.
Net interest income (item 1 minus item 2)
Non-interest income (net) a. Fees and commissions receivable b. Fees and commissions payable c. Net profit or loss on financial operations d. Other
This item is generally the net result of a number of different income and expense items (other than those included in items 1 and 2) such as the following: commissions received and paid in connection with payments services, securities transactions and related services (new issues, trading, portfolio management, safe-custody) and foreign exchange transactions in the banks' own name and on behalf of clients. Other income and expenses resulting from special transactions which do not represent ordinary and regular banking business may also be included. Realised losses and gains on foreign-exchange operations and securities transactions are generally included as well.
Gross income (item 3 plus item 4)
Operating expenses a. Staff costs b. Property costs c. Other
This item includes all expenses relating to the ordinary and regular banking business other than those included in items 2 and 4, particularly salaries and other employee benefits, including transfers to pension reserves (staff costs), and expenses for property and equipment and related depreciation expenses. Taxes other than income or corporate taxes are also included.
Net income (item 5 minus item 6)
Provisions (net) a. Provisions on loans b. Provisions on securities c. Other
This item includes, in part or in full, charges for value adjustments in respect of loans, credits and securities, book gains from such adjustments, losses on loans and transfers to and from reserves for possible losses on such assets. Realised gains or losses from foreign exchange transactions and securities transactions are, however, generally included under Non-interest income (net) (item 4).
11.Profit after tax (item 9 minus item 10)
13.Retained profit (item 11 minus item 12)
14.Cash and balance with Central bank 15.Interbank deposits 16.Loans 17.Securities 18.Other assets
Liabilities 19.Capital and reserves 20.Borrowing from Central bank 21.Interbank deposits 22.Non-bank deposits 23.Bonds 24.Other liabilities
Balance sheet total 25.End-year total (sum of items 14 to 18 or 19 to 24) 26.Average total
Method of calculation varies between countries. The majority is the average of two end-year totals. Others are based on 13-month averages.
27.Short-term securities (included in item 17) Following the definition used in the European System of Integrated Accounts (paragraph 539), short-term securities with an original maturity of usually up to 12 months, but with a maximum maturity of two years.
28.Bonds (included in item 17) Following the definition of the European System of Integrated Accounts (paragraph 542), this item includes fixed or variable-interest rate securities with an original maturity of several years.
29.Shares and participations (included in item 17) 30.Claims on non-residents (included in items 15 to 18) 31.Liabilities to non-residents (included in items 21 to 24)
Capital Adequacy 32.Tier 1 Capital: paid up shared capital/common stocks, disclosed reserves 33.Tier 2 Capital: undisclosed reserves, asset revaluation reserves, general provision/general loan loss reserves, debt/equity capital instruments, subordinated term debt. 34.Supervisory deductions 35.Total net capital resources (item 32 plus item 33 minus item 34) 36.Risk-weighted assets
Supplementary information 37.Number of institutions (covered by the data) 38.Number of branches (covered by the data) 39.Number of staff (Æ000) (of the institutions covered by the data)
Other monetary institutions Commercial banks Foreign-owned banks Savings banks Co-operative banks
Other financial institutions Mortgage credit institutions Development credit institutions Finance companies Others
Insurance institutions Insurance companies Pension funds and foundations Others
All financial institutions
III. Standard framework for C tables: Classification of bank assets and liabilities
Assets Domestic currency assets Foreign currency assets Total assets
Liabilities Domestic currency liabilities Foreign currency liabilities Total liabilities
******************************************************************************** * * * OECD STATISTICS * * PARIS BANKING STATISTICS * * (BANK PROFITABILITY - FINANCIAL STATEMENTS OF BANKS) * * ------------------ * * * * Internet & DVD: DSI DATA SERVICE & INFORMATION * * D-47476 Rheinberg P.O. Box 1127 * * Phone: +49 2843-3368 FAX: -3230 * ******************************************************************************** CLASSIFICATION PLAN: -------------------- Structure of the code : XXX / X / XXX / X / X SUB-CODES : 1 XXX...... Country 2 ...X..... Table 3 ....XXX.. Item (table A,B), classification (table C) 4 .......X. Banking group (A,B), type (table C) 5 ........X Blank SUB-CODE 1 : Country ----------- AUS Australia AUT Austria BEL Belgium CAN Canada CHI Chile CZE Czech Republic DNK Denmark EST Estonia FIN Finland FRA France DEU Germany GRC Greece HUN Hungary ISL Iceland IRL Ireland IRL Ireland ISR Israel ITA Italy JPN Japan LUX Luxembourg KOR Korea MEX Mexico NLD Netherlands NZL New Zealand NOR Norway POL Poland PRT Portugal RUS Russian Federation SLO Slovak Republic SLV Slovenia ESP Spain SWE Sweden CHE Switzerland TUR Turkey GBR United Kingdom GBR United Kingdom USA United States SUB-CODE 2 : Table ----------- A Income Statement and Balance Sheet B Structure of the Financial System C Classification of Bank Assets and Liabilities SUB-CODE 3 : Item (tables A,B), classification (table C) ----------- Item (table A): INCOME STATEMENT 001 1. Interest income 002 2. Interest expenses 003 3. Net interest income 004 4. Net non-interest income 005 4.a. Fees and commissions receivable 006 4.b. Fees and commissions payable 007 4.c. Net profit or loss on financial operations 008 4.d. Other net non-interest income 009 5. Net interest and non-interest income 010 6. Operating expenses 011 6.a. Staff costs 012 6.b. Property costs 013 6.c. Other operating expenses 014 7. Net income before provisions 015 8. Net provisions 016 8.a. Provisions on loans 017 8.b. Provisions on securities 018 8.c. Other net provisions 019 9. Income before tax 020 10. Income tax 021 11. Net income after tax 022 12. Distributed profit 023 13. Retained profit BALANCE SHEET Assets 024 14. Cash and balance with Central bank 025 15. Interbank deposits 026 16. Loans 027 17. Securities 028 18. Other assets Liabilities 029 19. Capital and reserves 030 20. Borrowing from Central bank 031 21. Interbank deposits 032 22. Customer deposits 033 23. Bonds 034 24. Other liabilities Balance sheet total 035 25. End-year total 036 26. Average total MEMORANDUM ITEMS Assets 037 27. Short-term securities 038 28. Bonds 039 29. Shares and participations 040 30. Claims on non-residents Liabilities 041 31. Liabilities to non-residents Capital adequacy 042 32. Tier 1 Capital 043 33. Tier 2 Capital 044 34. Supervisory deductions 045 35. Total regulatory capital 046 36. Risk-weighted assets SUPPLEMENTARY INFORMATION 047 37. Number of institutions 048 38. Number of branches 049 39. Number of employees INCOME STATEMENT ANALYSIS % of balance sheet total - average total 050 1. Interest income 051 2. Interest expenses 052 3. Net interest income 053 4. Net non-interest income 054 4.a. Fees and commissions receivable 055 4.b. Fees and commissions payable 056 4.c. Net profit or loss on financial operations 057 4.d. Other net non-interest income 058 5. Net interest and non-interest income 059 6. Operating expenses 060 6.a. Staff costs 061 6.b. Property costs 062 6.c. Other operating expenses 063 7. Net income before provisions 064 8. Net provisions 065 8.a. Provisions on loans 066 8.b. Provisions on securities 067 8.c. Other net provisions 068 9. Income before tax 069 10. Income tax 070 11. Net income after tax 071 12. Distributed profit 072 13. Retained profit % of net interest and non-interest income 073 3. Net interest income 074 4. Net non-interest income 075 4.a. Fees and commissions receivable 076 4.b. Fees and commissions payable 077 4.c. Net profit or loss on financial operations 078 4.d. Other net non-interest income 079 6. Operating expenses 080 6.a. Staff costs 081 6.b. Property costs 082 6.c. Other operating expenses 083 7. Net income before provisions 084 8. Net provisions 085 8.a. Provisions on loans 086 8.b. Provisions on securities 087 8.c. Other net provisions 088 9. Income before tax 089 10. Income tax 090 11. Net income after tax % of net income before provisions 091 8. Net provisions 092 8.a. Provisions on loans 093 8.b. Provisions on securities 094 8.c. Other net provisions 095 9. Income before tax 096 10. Income tax 097 11. Net income after tax BALANCE SHEET ANALYSIS % of balance sheet total - end-year total Assets 098 14. Cash and balance with Central bank 099 15. Interbank deposits 100 16. Loans 101 17. Securities 102 18. Other assets Liabilities 103 19. Capital and reserves 104 20. Borrowing from Central bank 105 21. Interbank deposits 106 22. Customer deposits 107 23. Bonds 108 24. Other liabilities MEMORANDUM ITEMS Assets 109 27. Short-term securities 110 28. Bonds 111 29. Shares and participations 112 30. Claims on non-residents Liabilities 113 31. Liabilities to non-residents Item (table B): 001 Number of institutions 002 Number of branches 003 Number of employees 004 Total assets or liabilities 005 Total financial assets Classification (table C): Assets 001 Domestic currency 002 Foreign currencies 003 Total Liabilities 004 Domestic currency 005 Foreign currency 006 Total SUB-CODE 4 : Banking group (tables A,B), type (table C) ----------- Banking group (table A): 0 All banks 1 Commercial banks 2 Large commercial banks 3 Foreign commercial banks 4 Savings banks 5 Co-operative banks 6 Other miscellaneous monetary institutions Banking group (table B): A Central bank B Other monetary institutions C Commercial banks D Foreign-owned banks E Savings banks F Co-operative banks G Other miscellaneous monetary institutions H Other financial institutions I Mortgage credit institutions J Development credit institutions K Finance companies L Other miscellaneous financial institutions M Insurance institutions N Insurance companies O Pension funds and foundations P Other insurance institutions Q All financial institutions Type (table C): Z Total Y Residents Y Non-residents Units: ------ Data are expressed in millions of national currencies, unless otherwise stated.