Banking Statistics
methods, notes and classification
BANKING STATISTICS (BANK PROFITABILITY - FINANCIAL STATEMENTS OF BANKS)
I. Introduction
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.
Income statement
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).
10.Income tax
11.Profit after tax (item 9 minus item 10)
12.Distributed profit
13.Retained profit (item 11 minus item 12)
Balance sheet
Assets
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.
Memorandum items
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)
Central bank
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
Explanatory Notes 
Classification Plan ********************************************************************************
* *
* OECD STATISTICS *
* PARIS BANKING STATISTICS *
* (BANK PROFITABILITY - FINANCIAL STATEMENTS OF BANKS) *
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CLASSIFICATION PLAN:
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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
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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
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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)
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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)
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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:
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Data are expressed in millions of national currencies, unless otherwise
stated.