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Bankscope dataset: getting

started
Duprey Thibaut
L Mathias
First version : December 20, 2012.
This version : January 15, 2015

Abstract
The Bankscope dataset is a popular source of bank balance sheet
informations among banking economists, which covers the last 20 years
for more than 30 000 worldwide banks. This technical paper intends
to provide the critical issues one has to keep in mind as well as the
basic arrangements which have to be undertaken if one intends to use
this dataset. To that extent, we propose some straightforward ways
to deal with data comparability, consolidation, duplication of assets or
mergers, and provide Stata codes to deal with it.

Keywords : Bankscope dataset, joint work with Stata, duplicates, consolidation, mergers, unbalanced, comparability.

We accessed the dataset via the license granted to Banque de France agents. This is
a preliminary version which should be enriched or modified further. We thank Alessandro Barattieri and Claire Celerier for valuable discussion that helped us to improve this
document. Any comments are warmly welcome. If you found this material useful, please
consider including it in your reference list.

Banque de France and Paris School of Economics.


E-mail :
thibaut.duprey@gmail.com.

Autorit de Contrle Prudentiel et de Rsolution and Paris School of Economics.


E-mail : mathias.le@acpr.banque-france.fr.

Contents
1 Introduction

2 What you may not know about Stata


2.1 How to load a dataset easily? . . . . . . . . . . . . . . . . . .
2.2 How to harmonize paths towards other do-files/datasets? . .

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4

3 Working with an homogeneous dataset


3.1 How to handle duplicates? . . . . . . . .
3.2 How to obtain yearly observations? . . .
3.3 How to get comparable time series? . . .
3.4 How to get comparable entities? . . . .
3.5 How to get regional subsample? . . . . .

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4 Tips
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4.1 How to handle mergers and acquisitions? . . . . . . . . . . . . 20
4.2 How to handle this unbalanced dataset? . . . . . . . . . . . . 20
4.3 How to handle the over-representation of some regions? . . . 21
4.4 How to get better variable names? . . . . . . . . . . . . . . . 21
4.5 How to handle differences in programming languages with
LATEX? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
5 Dataset coverage in Europe

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A Bankscope variables

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B Countries and geographical areas

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C Getting proper variable names

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Introduction

After facing several issues while handling the Bankscope dataset, we decided
to share our experience. Bankscope is a database reporting balance sheet
statements of more than 30 000 worldwide financial institutions which is
provided by Bureau van Dijk. We intend to provide the basic arrangement
that need to be completed before actually starting using your Bankscope
dataset; failing to do so may result in wrong outcomes and raise unnecessary
criticism on behalf of your fellow students/researchers. The codes provided
here can be run directly using Stata. We hope that you will find this memo
useful, else we apologize in advance for wasting your time. Nonetheless, keep
in mind that Bankscope is likely to introduce changes in each new releases
of the database (change in variables name as well as changes in the content
of variables) so that this technical document should be viewed as a guide
for exploring Bankscope by yourself. We only shed light on the most crucial
issues you are likely to face.
The following lines of code are to be run in Stata and suit perfectly the
Bankscope dataset as obtained through the DVD provided by the Bureau
van Dijk. Else handling data downloaded from the website1 may require to
adjust the lines of code provided here, but one has to keep those steps in
mind even if some of them may be tackled directly via the on-line interface.

What you may not know about Stata

2.1

How to load a dataset easily?

If you ever tried to load large datasets, you may have reached several times
the limit of your computers power... or you thought that was it, while you
just did not provide the maximum space possible to your Stata program2 .
The trick consists in increasing your memory requests in relatively small
increments. So try something like this loop which looks for the maximum
level of memory possible ranging from 1000m to 1500m :
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set more off


set maxvar 10000
set matsize 3000
forvalue i=1000(1)1500 {
set mem `i'm, permanent
}
1

https://bankscope2.bvdep.com/version-2012713/home.serv?product=scope2006
I the latest version of Stata (starting with Stata 12), memory adjustments are performed on the fly automatically.
2

2.2

How to harmonize paths towards other do-files/datasets?

When working on several computers or in collaboration, it is always painful


to readjust the different file paths to suit your own folders. You should
rather write a do-file that easily adjusts and only requires the main paths
to be changed. We propose here three different solutions.
First you can write the paths in the beginning of your do-file and concatenate them so that only one part of the path, say the shared drive, has
to be adjusted.
Second you can choose to put all the paths you need in a separate do-file
which you would invoke at the beginning of every other do-file. If you choose
to define a path in a global macro (which you then call with the $ symbol),
the information will remain in all the subsequent do-files. For instance you
can write in the header of your main do-file :
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//Define the path to the driver


global MainPath = "C:\Users\Thibaut\Documents"
//Use the paths
do "$MainPath\Paths"
It calls the do-file Paths.do which defines the paths. The path to the
driver, MainPath, has already been defined in a global macro in the main
do-file, while the specific paths which are created in Paths.do will still apply
to the parent do-file since they are writen as global macros.

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//Define the paths


global PathDataset = "$MainPath\Data"
global PathOutput = "$MainPath\LogFiles"
global PathDoFiles = "$MainPath\DoFiles"
Third if you prefer to define local variables, for instance because your
macros will not be constant throughout your work since you use many dofiles, you can choose to put all the file paths you need in the first do-file and
pass them as argument to other do-files if need be; this looks just more like
macros you can write with other languages/softwares.
For instance, if you want to launch a do-file called ConstructDataset.do
which is located in a specific folder \DoFiles, and you need to pass to this
do-file :
1. the path for the folder where to write the output \LogFiles
2. the path for the folder where you stored your data \Data
3. some numerical value, e.g. for a threshold to be used uniformly in you
dataset.
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Then write the following code in a "Master" Do-File:


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//Create the paths


global MainPath = "C:\Users\Thibaut\Documents"
local PathDataset = "$MainPath\Data"
local PathOutput = "$MainPath\LogFiles"
local PathDoFiles = "$MainPath\DoFiles"

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//Launch the do-file


local File = "ConstructDataset.do"
local FullPath "`PathDoFiles'\ConstructDataset.do"
display "`FullPath'"
do "`FullPath'" "`PathDataset'" "`PathOutput'" 300, nostop
The last line calls the do-file ConstructDataset.do in the folder you
specified, assigns the three arguments to be passed to it, and executes it
without stopping for errors (the nostop option).
In your do-file ConstructDataset.do, write now:

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set more off

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//Name of the path passed to the .do file in macro `1'


local PathDataset = "`1'"
//Name of the path passed to the .do file in macro `2'
local PathOutput = "`2'"
//Numerical threshold passed to the .do file in macro `3'
local Threshold = "`3'"

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//Load the dataset


local File = "Dataset.dta"
local Data `PathDataset'\`File'
display "`Data'"
use "`Data'", clear

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//Log on
local File = "PutResultsHere.smcl"
local Log `PathOutput'\`File'
display "`Log'"
log using "`Log'", replace

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//Threshold for some numerical value


display "the threshold is : `Threshold'"
drop if RankObservation > `Threshold'
5

Working with an homogeneous dataset

3.1
3.1.1

How to handle duplicates?


Type of identifier

Bankscope provides two main numerical identifiers : the variable index


(bs_id_number in older version) and the variable bvdidnum. A rapid examination of both variables indicates that there are several distinct index
for a given bvdidnum within the same year. Similarly, you can find distinct
nickname for a given name.
Actually, the variable bvdidnum identifies uniquely a given bank and the
variables index or nickname identify uniquely a bank-consolidation status
relation. In the later case, a bank may report several statements with various
consolidation status and there are as many different index as there are different consolidation status.3 Since the nickname variable is sometimes missing
we suggest to use the index variable rather than the nickname variable.
3.1.2

Type of statement

First, Bankscope provides a broad list of financial institutions but financial statements may not be available for all of them. The variable format
displays the type of data available for each bank:
RD: statement available in the raw data format;
RF: statement under processing by Fitch ratings;
BS: branch of another bank with financial statement available;
BR: branch with no statement;
DC: no longer existing bank, with statements for previous years;
DD: no longer existing bank, without statements;
NA: banks with no statement; only the name and address are available.
RF, BR, DD and NA should be dropped as it does not provide valuable balance sheet observations. Nevertheless, depending on the research question
at hand, it may come handy to flag defunct banks for which past information
is still available, which are signaled by DC.
3

We discuss the consolidation issues just below.

3.1.3

Consolidation issues

Description. Then, Bankscope provides company account statements for


a large set of banks and financial institutions across the world, but it collects
these financial statements with various consolidation status. There are 8
different consolidation status in Bankscope that are detailed in the variable
consol_code:
C1: statement of a mother bank integrating the statements of its controlled subsidiaries or branches with no unconsolidated companion;
C2: statement of a mother bank integrating the statements of its controlled subsidiaries or branches with an unconsolidated companion;
C*: additional consolidated statement;
U1: statement not integrating the statements of the possible controlled
subsidiaries or branches of the concerned bank with no consolidated
companion;
U2: statement not integrating the statements of the possible controlled
subsidiaries or branches of the concerned bank with a consolidated
companion;
U*: additional unconsolidated statement;
A1: aggregated statement with no companion;
A2: aggregated statement with one companion;
NA: bank with no statement; only the name and address are available.
First, what Bankscope called a companion is an additional balance sheet
statement for the exact same bank identified by its bvdidnum (and not an
affiliate for instance). Indeed, it is possible that the exact same entity publishes both consolidated and unconsolidated statements for the same year.
It is also possible that the same bank publishes conslidated statements with
different accounting rules (GAAP vs IFRS for instance). As explained below, each of these statements has a distinct index variable but the same
bvdidnum.
Selecting the adequate statements. The choice between using the consolidated or the unconsolidated financial statements depends entirely on your
research question. However, to be consistent you must imperatively drop either the statements C2 or the statements U2. Keeping both observations
would lead to a pure double counting issue because you would consider two
times balance sheet information (on both a consolidated and an unconsolidated basis) for the same company and the same period of reporting.
7

We suggest to work with {C1/C2/U1} in order to get country aggregates


or to capture the actual size of the banking market for instance or design
concentration measures. Conversely, if you are interested in bank balance
sheet sensitivity you may want to keep {U1/U2/C1} in order to keep most
banks at the disaggregated (group/affiliates/subsidiaries) level to maximize
sample size and avoid the variations you are looking at to be offset or reduced
at the group level.
Double counting issues. However, even after having considered these
consolidation issues, it remains possible to face another double counting issue. When a firm or a bank consolidates its statements, it includes balance
sheet information of its affiliates/subsidiaries by netting out intra-group
transactions among other things. Unfortunately, the Bankscope database
does not make the distinction between consolidated statements and subconsolidated statements, the latter refering to the consolidated statements
of a bank (subsidiary) which are themselves included in the statements of
the parent bank. In other words, the consolidation status variable does not
provide any information concerning the ownership structure of the group
and the parent/subsidiary relations.
For instance, if a bank A has a subsidiary B and if this subsidiary B
publishes unconsolidated or consolidated statements (in this case, this subsidiary consolidates its own subsidiaries balance sheets, lets say C and
D), these statements from bank B (consolidated or unconsolidated) will be
recorded in Bankscope too, even if bank B was already consolidated within
the statements of the parent bank A.
Bankscope publishes a distinct database about ownership structures of
banks that could help to address this issue. Nevertheless, these ownership
data about ultimate ownership are only available in the cross-section for the
current years. To get the time dimension of ownership structure in order to
include the evolution of parent/subsidiaries relation over time (e.g. around
the 2008 crisis), it is necessary to use the updated version of the database
at that time.
Depending on the extent of your Bankscope access, you can deal with
the double counting of asset with different levels of granularity. For instance,
with the online Bankscope interface with the ownership extension, you can
get the latest ownership structure, and if you further contracted for the
quarterly DVD, you will be able to track the evolution of subsidiaries if you
kept the earlier versions of the DVD.
Moreover, a variable available in the latest versions of Bankscope can
help to address the double counting issue due to parent/affiliates relations.
This is the entitytype variable :
Branch loc : Branch location, that is a secondary location over which
headquarters have legal responsibility. Typically, a branch is at a
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separate location, but it can be located at the same address as its


headquarters or sister branch (provided that they have unique, separate and distinct operations). Branches often have secondary names
or Tradestyles, but always carry the same primary name as their headquarters;
Controlled : Controlled subsidiary, that is a company which is controlled (majority owned) by another company (this notion of control depends on the Ultimate Ownership (UO) definition: 25.01% or
50.01%);
GUO : Global Ultimate Owner, that is a company which is the ultimate
owner of a corporate group according to the UO definition selected
(25.01% or 50.01%);
Independen : Independent company, that is a company which is not a
GUO but which could be GUO. It is considered as independent. It is
a company which has a BvD independence indicator A or B and which
has neither shareholders nor subsidiaries;
Shared con : Shared control that is an entity for which Bankscope
could not identify a GUO in the definition 25% (whenever the definition chosen). The company is owned by 2,3,4 shareholders owning
the same direct percentage and this company has no other shareholder
owning a higher percentage than the others. The summation of these
percentages must exceed 50%;
Single loc : Single location, that is a company which has no ownership
links (no shareholder / no subsidiary);
Unknown.
To be sure to work at the highest level of ownership, it is necessary to
work only with the statements from GUO, single location and independent
company. However, this variable has its own limitation : it is time invariant, namely a given bank has always the same status whatever the period
considerered4 . In a sense, it is hardly reconciliable with M&A which would
introduce changes in the entitytype variable5 .
Dealing with long time series. Sometimes you may want to favor the
length of your series over other dimensions. In this case, it could be problematic to restrict you sample to balance sheet statements having consol_code
4

Hence the need to keep older versions of the DVD to have the successive updates.
In the standard dataset, bankscope has retropolated the last known entitytype to all
the past periods. The online version also provides the date of the update for the ownership
data.
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{C1/C2/U1} or {U1/U2/C1}. It could be desirable if you want to have


the most homogeneous sample, but it is very likely to create an unbalanced
sample with a lot of gaps. Indeed, there is a non negligible set of banks that
can publish a statement with consol_code C* between two statements C1.
In other words, if you want to maximise the lenght of your time series, you
have to keep these consol_code C* and U*.
However, for a given bvdidnum and for a given year, you can have duplicates, i.e. you can have several observations with various consolidation
codes : C*/C2/U2, U2/U*/C2, and so on. It is even possible to face some
duplicates sharing the same consolidation code but having different total
assets ! This is partly driven by changes in accounting standards.
We provide here a small code which should help you to build the longest
possible time series for each bank of your sample. Basically, it drops iteratively the duplicates for a given bank (identified with its bvdidnum). The
priority rule is the following : we favor consolidation code of type C1/C2
(U1/U2) over C* (U*) 6 .
Readers must also keep in mind that we try to build a systematic treatment that may go against parsimony so that it can sometimes miss (and
possibly produce) some irrelevancies7 .
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*First drop very special codes

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drop if consol_code=="A1"

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*Then Drop pure duplicates i.e. observations having the same


*BVDIDNUM, the same consol_code, the same year and the same
*total assets :

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duplicates drop bvdidnum year consol_code t_asset, force

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*If a bank identified by its BVDIDNUM has several observations


*for a given year, we drop duplicates according to the
*following seniority rules : C1/C2>C*>U1/U2>U*

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*This decision rule is somehow arbitrary, but we have to fix


*such a rules in order to implement a SYSTEMATIC treatment of
*these duplicates. The spirit of the rule is :
* - favor consolidated statements over unconsolidated one
*(can be the reverse depending on the question.)
6

And in the present case consolidated statements over unconsolidated ones but this
last point depends on your research question.
7
In which case if you use a sample of banks/countries, you may want to look at each
individual bank.

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* - favor type 1 or 2 statements over complementary statement


*(type *)

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*For that we first generate a variable indicating the number


*of duplicates

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duplicates tag bvdidnum year, gen(dup)


tab dup

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*Then we generate dummies indicating whether a combinaison


*BVDIDNUM/YEAR has one of the possible consolidation code

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gen
gen
gen
gen
gen
gen

C1=(consol_code=="C1")
C2=(consol_code=="C2")
Cstar=(consol_code=="C*")
U1=(consol_code=="U1")
U2=(consol_code=="U2")
Ustar=(consol_code=="U*")

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foreach var of varlist C1-Ustar {


egen m_`var'=mean(`var'), by (bvdidnum year)
replace `var'=m_`var'
drop m_`var'
}

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*Now, we drop duplicates by following the rule indicated


*previously. The timing of each step is crucial

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drop if dup>0 & consol_code!="C1" & C1!=0


drop if dup>0 & consol_code!="C2" & C1==0
drop if dup>0 & consol_code!="C*" & C1==0
drop if dup>0 & consol_code!="U1" & C1==0
Cstar==0 & U1!=0
drop if dup>0 & consol_code!="U2" & C1==0
Cstar==0 & U1==0 & U2!=0
drop if dup>0 & consol_code!="U*" & C1==0
Cstar==0 & U1==0 & U2==0 & Ustar!=0

& C2!=0
& C2==0 & Cstar!=0
& C2==0 & ///
& C2==0 & ///
& C2==0 & ///

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*It could remain some duplicates having the same consol_code


*for a combinaison BVDIDNUM/YEAR. We decide to keep the one
*with the largest assets

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drop dup
duplicates tag bvdidnum year, gen(dup)
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tab dup

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egen double max_asset=max(t_asset), ///


by(bvdidnum year consol_code)
drop if dup>0 & t_asset!=max_asset

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*Now you can check that you have no longer duplicates

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drop dup
duplicates tag bvdidnum year, gen(dup)
tab dup

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3.2

How to obtain yearly observations?

Most of the financial companies publish their account statements at the


end of the year, namely in December. Nonetheless, sometimes banks use
non-calendar fiscal years to report their balance sheet statement (in March
for almost all the Japanese and Indian banks, in January for most of the
Russian banks...). On the top of that, eventhough Bankscope provides us
only with annual data, for a few hundred observations you have duplicated
observations for balance sheet statements that closed at several dates within
a single year. So one needs to handle both the allocation issue (does the
statement reflects year t or t+1 information) as well as the duplication issue
(yearly financial statements published several times a year)8 .
These differences raise an important issue. It is likely that you prefer to
compare data of financial statements reported in March of year t with data
of financial statements reported in December of year t-1 rather than with
data of financial statements reported in December of year t. The variable
closdate provides information concerning the end date of a companys fiscal
year. We can easily create the variables year, month and day from the
closdate variable:
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//Create time variable


gen year=year(closdate)
gen month=month(closdate)
gen day=day(closdate)
8

You should make sure that the timing of your balance sheet statement is right before
you handle duplicates in terms of consolidated code. E.g. treat the timing issue first
by sorting on the variables index (one for each bank/each consolidation type) while you
would treat the duplication in terms of consolidation code using the variable bvdidnum
(one for each entity whatever the consolidation types).

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Then, we propose to define a small program in four steps that handles


the situation in a compact way.
First, depending on the research question at hand, you may not want
to keep mid-year financial reports as if you are working at the yearly level,
it is uncertain to which year t or t-1 you should attribute the observation.
So we drop observations with a month number comprised in ]MonthEnd ;
MonthStart[.
Then, you have to identify banks which have "natural" duplicates, i.e.
banks with the same id (insured by id==id[_n+1]) having at least two
observations within the same fiscal year. Essentially you can remove an
observation of the 30th November 2012 if you have an observation for the 31st
December 2012. You would always keep i) the month closest to MonthRef
which would be 12 (for December) and ii) the day closest to the last day of
the month.
Third, if you have banks which report their financial account in March
2012, your best choice would be to consider it as end of 2011 data. So in the
closedate variable, it would still be recorded as a 2012 financial account,
while the actual year variable which you would use would be 2011.
Last, for if you still have duplicates in your dataset, this comes necessarily from the step 3 due to the financial statements you approximated to
belong to the year t-1. So once again, the best strategy would be to keep
the data that have the least forward looking information, that is to say observation which include a bit of t information while it is actually recorded
as t-1. In essence, you would drop the observation reporting a closedate
in 2012, with month March, but a variable year recorded as 2011, provided
you have already a closedate in 2011, with month September, and year
recorded as 2011.
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//Adjust dataset for financial statements reported at ///


//other dates than 'MonthRef', if quarterly or ///
//non-calendar fiscal year:

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program define HandleDuplicates


args MonthEnd MonthStart MonthRef

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//Drop if mid-year balance sheet data


*drop if month>`MonthEnd' & month <`MonthStart'

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//If "natural duplicates", drop them before anything else


sort id year month day
drop if year(closdate)==year(closdate[_n+1]) & ///
month<month[_n+1] & id==id[_n+1]
drop if year(closdate)==year(closdate[_n+1]) & ///
month==month[_n+1] & day<day[_n+1] & id==id[_n+1]
13

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drop if year(closdate)==year(closdate[_n+1]) & ///


month==month[_n+1] & day==day[_n+1] & id==id[_n+1]

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//Compute the number of month between the current observations


//and the next/previous one
gen n_month_before=12*(year-year[_n-1])+month-month[_n-1] ///
if id==id[_n-1]
gen n_month_after=12*(year[_n+1]-year)+month[_n+1]-month ///
if id==id[_n+1]

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//Create a variable indicating whether all reporting month are


//before the MonthEnd
gen before_MonthEnd=(month<=`MonthEnd')
egen all_months_before_MonthEnd=mean(before_MonthEnd), by(id)

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//Create the first and last variable for each bank


sort id year month day
gen first=0
gen last=0
replace first=1 if id!=id[_n-1]
replace last=1 if id!=id[_n+1]

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//Replace the current year by the previous year for banks


//reporting systematically (all_months_before_MonthEnd==1)
//their account in [January-MonthEnd] (month <=`MonthEnd'),
//i.e. for banks that always publish their statements in
//[January-MonthEnd]
sort id year month
replace year = year-1 if month <=`MonthEnd' ///
& all_months_before_MonthEnd==1

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//Replace the current year by the previous year for banks


//reporting their account in [January-MonthEnd]
//(month <=`MonthEnd') successively starting from the first
//obs. (first==1) and that have not been moved previously
//(closdate_year==year)
sort id year month
replace year = year-1 if month <=`MonthEnd' & first==1 ///
& closdate_year==year
replace year = year-1 if month <=`MonthEnd' ///
& month==month[_n-1] & id==id[_n-1] & closdate_year==year

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//Replace the current year by the previous year for banks


//reporting their account in [January-MonthEnd] and for which
14

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//the previous observations have a different month but more


//than one year of difference ((year-year[_n-1])>1) and most
//importantly that have not been moved previously
//(closdate_year==year)
sort id year month
replace year = year-1 if month <=`MonthEnd' ///
& (year-year[_n-1])>1 & id==id[_n-1] & closdate_year==year

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//If we have several balance sheet data within a year due to


//the change of fiscal year for January-MonthEnd
//(closdate_year==year(closdate[_n+1])+1), we keep September
//data over March of the following year
//(month<=`MonthEnd' & month[_n+1]>=`MonthStart')
sort id year month closdate
drop if year==year[_n+1] ///
& closdate_year==year(closdate[_n+1])+1 ///
& month<=`MonthEnd' ///
& month[_n+1]>=`MonthStart' & id==id[_n+1]

209
210
211
212
213
214
215
216

//To finish, remaining duplicates correspond to observations


//with month lower than month ref but for which one of them
//is less than 12 month after the previous obs. As such its
//year has not been changed. We drop this observation.
duplicates tag id year, gen(dup)
tab n_month_before if year==closdate_year & dup==1
drop if year==closdate_year & dup==1

217
218
219
220

//Drop variable created during the prog


drop n_month_before n_month_after before_MonthEnd ///
all_months_before_MonthEnd first last dup

221
222

end
The program HandleDuplicates can be launched in the following manner, without forgetting to pass the necessary arguments, which are respectively MonthEnd MonthStart MonthRef. For instance, just below we ask to
Stata to define the reference month as December and to drop all observations
reporting data between March and September :

223
224

//Treat duplicates
HandleDuplicates 3 9 12

15

3.3
3.3.1

How to get comparable time series?


Same unit?

The data collected by Bankscope are not homogeneous. The variable unit
states whether all other variables of a given observation are in thousands
(3/"th"), millions (6/"mil"), billions (9/"bil"), or trillions (12). So for instance, to convert all your numerical values in millions, you should do (except for the ratios !):
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243

//Define the list of all the ratio (which do not have a unit)
global ratio_variable data18030 data18035 data18040 data18045 ///
data18050 data18055 data18057 data18065 data18070 ///
data18072 data18075 data18080 data18085 data18090 ///
data18095 data18100 data18102 data18104 data18110 ///
data18115 data18120 data18125 data18132 data18134 ///
data18145 data18165 data18170 data18175 data18180 ///
data18200 data18205 data18210 data18215 data18220 ///
data18230 data18235 data18245 data18250 data18255 ///
data2002 data30290 data30315 data4001 data4002 ///
data4003 data4004 data4005 data4006 data4009 ///
data4010 data4011 data4012 data4013 data4014 ///
data4015 data4016 data4017 data4019 data4020 ///
data4021 data4022 data4023 data4027 data4028 ///
data4032 data4033 data4034 data4035 data4036 ///
data4037 data4038 data18150 data18155 data2125 ///
data2130 data30680 data30690 data38200 data38300 ///
data4007 data4008 data4024 data4025 data4029 ///
data4031 data10010

244
245
246

//Pick unit convention to apply to the whole dataset:


gen NberOfZeros=6

247
248
249
250
251
252

//Here I detailled how I manage differences in unit :


//I homogeneize all variable in million of currency
foreach var of varlist data2000-data38400 {
replace `var'=`var'*10^(unit-NberOfZeros)
}

253
254
255
256
257

//Cancelled transformations for ratio variables


foreach var of varlist $ratio_variable {
replace `var'=`var'*10^(unit-NberOfZeros)
}

16

You could also prefer to work with well-defined ratios. Indeed, Bankscope
does not provide information for ratio in percentage term. If you want ratios
with value between 0 and 1, you have to divide them by 100.
258
259
260
261

////Transform the ratios in percentage


foreach var of varlist $ratio_variable {
replace `var'=`var'/100
}
3.3.2

Same currency unit?

The variable exrate_usd provides the exchange rate in USD of a given observation with respect to the date and currency unit of the values expressed
in currency unit. So you need to do the conversion before using variables
expressed in currency (except for the ratios !):
262
263
264
265

//Get homogeneous variables in million USD


foreach var of varlist data2000-data38400 {
replace `var'=`var'*exrate_usd if currency!="USD"
}

266
267
268
269
270

//Cancelled transformations for ratio variables


foreach var of varlist $ratio_variable {
replace `var'=`var'/exrate_usd if currency!="USD"
}
But handling the currencies may be a bit more complex than you think.
Indeed, depending on the topic of interest, it may be a bad idea to convert
all data from local currency to USD, as you are adding a valuation effect
due to the fluctuation in exchange rates which captures many more effects
than what you want to focus on. First what you want is to make sure the
data you are interested in are comparable; so there should be no within
bank variation of the currency unit: if so, you have to convert everything
to USD. Second, there should be no within group (e.g. country) variation
of the currency unit: if within, say, a country, you have banks reporting
their financial statement in different currencies, and you want to control for
country-wide aggregates, then you will have to convert those data into a
single currency. Naturally, the question is which one? In most cases, both
the national and the US currency are the two conflicting ones. For dollarised
economies, like many South-American countries, you may be closer to the
true picture by using USD as the default currency. Else, for other cases, you
may need to ask yourself which part of the balance sheet matters most to
your study, and in which currency the largest part of the bank/the economy
17

operates. If the bank refinances itself mostly in USD, you may prefer this
currency; if the bank mostly extends loans in the local currency, you may
rather go for the latter, depending on the research question at hand.
271

//Handle currency missmatch/exchange rate valuation effect

272
273
274
275
276

// 1- Check that each bank has only one currency


bysort id currency : gen nvals1 = _n==1
bysort id : egen SeveralCurncyPerBank = total(nvals1)
tab SeveralCurncyPerBank

277
278
279
280
281
282
283
284
285
286

// 2- Treat banks with more than one currency :


// Convert everything in USD
foreach var of varlist data2000-data2120 data2135-data6860 ///
data7020-data7030 data7070-data7160 {
replace `var'=`var'*exrate_usd ///
if currency!="USD" & SeveralCurncyPerBank > 1
replace currency="USD" ///
if currency!="USD" & SeveralCurncyPerBank > 1
}

287
288
289
290
291

// 3- Tag countries with banks reporting in different curncies


bysort country currency : gen nvals2 = _n==1
bysort country : egen SeveralCurncyPerCntry = total(nvals2)
tab SeveralCurncyPerCntry

292
293
294
295
296
297

// 4- Handle conflicting currency within a country


// Choice to be made : here only convert Assets into USD
// to get consistent country-aggregates controls
replace data2025 = data2025*exrate_usd ///
if currency!="USD" & SeveralCurncyPerCntry > 1

3.4

How to get comparable entities?

You may need to consider the wide range of financial institutions reported
in the Bankscope database; all of them may not be relevant for your study.
The variable special states into which broad categories the observations
fall :
Bank Holding & Holding Companies
Central Bank
Clearing Institutions & Custody
18

Commercial Banks
Cooperative Bank
Finance Companies (Credit Card, Factoring and Leasing)
Group Finance Companies
Investment & Trust Corporations
Investment Banks
Islamic Banks
Micro-Financing Institutions
Multi-Lateral Government Banks
Other Non Banking Credit Institution
Private Banking & Asset Mgt Companies
Real Estate & Mortgage Bank
Savings Bank
Securities Firm
Specialized Governmental Credit Institution
You may want to get rid of at least Central Banks, Clearing Institutions
and Supranational Institutions (such as the World Bank or the South American Development Bank ...). The latter can as well be removed by excluding country with cntrycde=="II" for Institutional Institutions. Moreover,
some outliers may need to be dealt with specifically, like the US Federal Reserve and its state components which are not recorded as Central Bank but
as Specialized Governmental Credit Institution... which includes for instance
the Government National Mortgage Association-Ginnie Mae!
298
299
300
301
302
303
304

//Get rid of other non-relevant financial institutions


tab name if special == ///
"Specialized Governmental Credit Institution" & ///
cntrycde=="US"
drop if special=="Central Banks" | ///
special=="Clearing Institutions & Custody" | ///
special=="Multi-Lateral Government Banks"

19

3.5

How to get regional subsample?

We developed a dataset with country names and country codes as officially


stated by the UN so that one gets the possibility to merge any dataset with
an ISO 3166 entry. In addition we provide the breakdown of countries between continents, geographical areas and OECD membership which proxies
for developed countries. See the dataset in Table 2 which you should integrate in a new CountryISO.dta by copy/pasting and using ";" as delimiter.
Then merge it with you standard Bankscope database:
305
306
307
308

//Merge with code for geographical area


merge m:1 cntrycde using "\$PathDataset\CountryISO.dta"
drop if _merge!=3
drop _merge

Tips

4.1

How to handle mergers and acquisitions?

In order to take into account the process of M&As between banks which
may lead to strong discontinuities in the balance sheet variables, you could
try to merge the Bankscope dataset with one dealing with M&As 9 . But
this is an extensive task. So it may be easier to control for M&As just
by controlling for the growth of asset size, without necessarily censuring
extreme variables and loosing observations. Alternatively, you may want
to drop the observations for which you observe an excessive growth rate
of assets which cannot be driven by internal growth (more than 50% for
instance).

4.2

How to handle this unbalanced dataset?

In the same way, the dataset may appear strongly unbalanced as some banks
enter the market while others leave it, or rather some are reported for a
couple of years and then are no longer reported as they have been merged
or went bankrupt. Or the database may be just poorly fed with some data,
especially for developing countries. To take into account the evolution of
the reporting of the market, you may want to control for the growth of the
relative size of the bank compared to the pertinent market.
In the case where you prefer to work with a perfectly balanced dataset
(at the cost of loosing a large number of observations), you could use the
user-written Stata command xtbalance (ssc install xtbalance).
9

Brei, M., Gambacorta, L. and von Peter, G. (2011). Rescue packages and bank
lending, BIS Working Paper, No 357, see part 3 and figure 4.

20

4.3

How to handle the over-representation of some regions?

If you work in cross-country, you may be worried that your results could be
driven by the over-representation of some countries in your sample. To that
extent, you can do robustness checks using weights.
309
310

//Generate the total number of banks in the sample


egen nb_bank=nvals(id)

311
312
313

//Generate the total number of banks by country


egen nb_bank_country=nvals(id), by(country)

314
315
316

//Compute the weight


gen weight=nb_bank/nb_bank_country

317
318
319

//Use the pweight option


reg y x [pweight=weight], robust

4.4

How to get better variable names?

You may also want to rename your variables to their true name instead
of the cryptic "data2000" convention, so that you can use the helpful *
concatenation symbol, for instance in order to summarize all capital ratio
variables starting with capital_ratio*. See the appendix C. The list of all
balance sheet item is displayed in table 1.

4.5

How to handle differences in programming languages


with LATEX?

There exist several Stata packages which allow you to export your results
directly in a suitable format for LATEX. First you need to be careful in
the way you define your variables or labels to avoid special characters, for
instance underscores ("_") or ampersand ("&"). But if your dataset has
string values like bank names in the name variable that contain some of
those special characters and you want to export them in LATEXformat, then
you should use the following line of code:
320
321

//Replace specific characters to be suitable for TEX


replace name = subinstr(name, "&", "\&",.)

21

Dataset coverage in Europe

Here we compare the coverage of the European banking sector in Bankscope


with the ECB aggregate banking statistics. The Bankscope dataset used
here is treated to limit the presence of duplicated assets by keeping in priority consolidated statements (see subsection 3.1.3). Thus the dataset includes
non-consolidated statements for institutions that do not have consolidated
ones. The ECB statistics report the aggregate size per country-year of Monetary and Financial Institutions (MFI). MFIs are defined as "resident credit
institutions and other resident financial institutions the business of which is
to receive deposits and/or close substitutes for deposits from entities other
than MFIs and, for their own account, to grant credit and/or make investments in securities".10
P
assets of institutions in Bankscope
For each country, a ratio
close to one
aggregate assets of MFIs
means that the Bankscope dataset is a good representation of the overall banking sector. For European countries, the Bankscope dataset is a
good representation of the overall banking sector, except for Malta where
Bankscope captures less than 20% of the banking assets (Figure 1).
Results different from 1 can have several sources: first the consolidated
statements in the numerator exclude within group transactions but de facto
include overseas assets, while the denominator allows only for within country consolidation among other MFIs; second the numerator also includes
bank-holding companies that may consolidate their account with non-bank
business like insurance (this is for instance the case in Finland around 2000
with Nordea Bank Finland Plc whose scope changed due to mergers and
divestitures in the non-banking sector).

10

https://www.ecb.europa.eu/stats/pdf/money/mfi/mfi_definitions.pdf?
?1bb17bb3939ed54de233c530f47853ff

22

Figure 1: Bankscope aggregate assets of European consolidated bank statements over ECB consolidated banking assets

BELGIUM

BULGARIA

CROATIA

CYPRUS

CZECH REPUBLIC

DENMARK

ESTONIA

FINLAND

FRANCE

GERMANY

GREECE

HUNGARY

IRELAND

ITALY

LATVIA

LITHUANIA

LUXEMBOURG

MALTA

NETHERLANDS

POLAND

PORTUGAL

ROMANIA

SLOVAKIA

1
0
3
2
1
0

2000

SPAIN

SWEDEN

SWITZERLAND

2010

UNITED KINGDOM

SLOVENIA

2005

23

AUSTRIA

2000

2005

2010

2000

2005

2010

2000

2005

2010

2000

2005

2010

2000

2005

2010

The dataset is limited to countries for which the ECB provides consolidated banking statistics. The Bankscope dataset includes non-consolidated
statements for institutions that do nto have consolidated ones. A ratio of the total assets in Bankscope over the aggregate size of Monetary and
Financial Institutions from the ECB close to one means that the Bankscope dataset is a good representation of the overall banking sector.

Bankscope variables
Table 1: List and label of variables

Variable Name;

Label;

accstand ;
address1 ;
auditor ;
bankhist ;
building ;
bvdidnum ;
cik ;
city ;
closdate ;
closdate_year ;
consol ;
country ;
cpirate ;
ctrycode ;
ctryrank ;
ctryroll ;
currency ;
data10010 ;
data10020 ;
data10030 ;
data10040 ;
data10050 ;
data10060 ;
data10070 ;
data10080 ;
data10090 ;
data10100 ;
data10105 ;
data10110 ;
data10120 ;
data10130 ;
data10140 ;
data10150 ;
data10160 ;
data10170 ;
data10180 ;
data10190 ;
data10200 ;
data10210 ;
data10220 ;
data10230 ;
data10240 ;
data10250 ;
data10255 ;
data10260 ;
data10270 ;
data10280 ;
data10282 ;
data10285 ;
data10310 ;
data10315 ;
data10320 ;
data10330 ;
data10340 ;
data10342 ;
data10344 ;
data10350 ;
data10355 ;
data11040 ;
data11045 ;
data11050 ;
data11060 ;
data11070 ;
data11080 ;
data11090 ;
data11100 ;
data11110 ;
data11120 ;
data11140 ;
data11145 ;
data11150 ;
data11160 ;
data11170 ;
data11180 ;
data11190 ;

Accounting Standards
Address
Name of the Auditor
Bank History
Building
BvD ID Numbers
CIK number
City
Closing Date
Year part of CLOSDATE
Consolidation Code
Country Name
Consumer Price Index
Country ISO code
Country Rank by Assets
Country Rank by Assets, Rolling
Currency
Interest Income on Loans
Other Interest Income
Dividend Income
Gross Interest and Dividend Income
Interest Expense on Customer Deposits
Other Interest Expense
Total Interest Expense
Net Interest Income
Net Gains (Losses) on Trading and Derivatives
Net Gains (Losses) on Other Securities
Net Gains (Losses) on Assets at FV through Income Statement
Net Insurance Income
Net Fees and Commissions
Other Operating Income
Total Non-Interest Operating Income
Personnel Expenses
Other Operating Expenses
Total Non-Interest Expenses
Equity-accounted Profit/ Loss - Operating
Pre-Impairment Operating Profit
Loan Impairment Charge
Securities and Other Credit Impairment Charges
Operating Profit
Equity-accounted Profit/ Loss - Non-operating
Non-recurring Income
Non-recurring Expense
Change in Fair Value of Own Debt
Other Non-operating Income and Expenses
Pre-tax Profit
Tax expense
Profit/Loss from Discontinued Operations
Net Income
Change in Value of AFS Investments
Revaluation of Fixed Assets
Currency Translation Differences
Remaining OCI Gains/(losses)
Fitch Comprehensive Income
Memo: Profit Allocation to Non-controlling Interests
Memo: Net Income after Allocation to Non-controlling Interests
Memo: Common Dividends Relating to the Period
Memo: Preferred Dividends Related to the Period
Residential Mortgage Loans
Other Mortgage Loans
Other Consumer/ Retail Loans
Corporate & Commercial Loans
Other Loans
Less: Reserves for Impaired Loans/ NPLs
Net Loans
Gross Loans
Memo: Impaired Loans included above
Memo: Loans at Fair Value included above
Loans and Advances to Banks
Reverse Repos and Cash Collateral
Trading Securities and at FV through Income
Derivatives
Available for Sale Securities
Held to Maturity Securities
At-equity Investments in Associates

24

data11200
data11210
data11215
data11217
data11220
data11230
data11240
data11250
data11270
data11275
data11280
data11290
data11300
data11310
data11315
data11320
data11330
data11340
data11350
data11520
data11530
data11540
data11550
data11560
data11565
data11570
data11580
data11590
data11600
data11610
data11620
data11630
data11640
data11650
data11670
data11680
data11690
data11695
data11700
data11710
data11720
data11730
data11740
data11750
data11770
data11780
data11800
data11810
data11820
data11825
data11830
data11840
data11850
data11860
data11870
data18030
data18035
data18040
data18045
data18050
data18055
data18057
data18065
data18070
data18072
data18075
data18080
data18085
data18090
data18095
data18100
data18102
data18104
data18110
data18115
data18120
data18125
data18130
data18132
data18134
data18140
data18142
data18145
data18150

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Other Securities
Total Securities
Memo: Government Securities included Above
Memo: Total Securities Pledged
Investments in Property
Insurance Assets
Other Earning Assets
Total Earning Assets
Cash and Due From Banks
Memo: Mandatory Reserves included above
Foreclosed Real Estate
Fixed Assets
Goodwill
Other Intangibles
Current Tax Assets
Deferred Tax Assets
Discontinued Operations
Other Assets
Total Assets
Customer Deposits - Current
Customer Deposits - Savings
Customer Deposits - Term
Total Customer Deposits
Deposits from Banks
Repos and Cash Collateral
Other Deposits and Short-term Borrowings
Total Deposits, Money Market and Short-term Funding
Senior Debt Maturing after 1 Year
Subordinated Borrowing
Other Funding
Total Long Term Funding
Derivatives
Trading Liabilities
Total Funding
Fair Value Portion of Debt
Credit impairment reserves
Reserves for Pensions and Other
Current Tax Liabilities
Deferred Tax Liabilities
Other Deferred Liabilities
Discontinued Operations
Insurance Liabilities
Other Liabilities
Total Liabilities
Pref. Shares and Hybrid Capital accounted for as Debt
Pref. Shares and Hybrid Capital accounted for as Equity
Common Equity
Non-controlling Interest
Securities Revaluation Reserves
Foreign Exchange Revaluation Reserves
Fixed Asset Revaluations and Other Accumulated OCI
Total Equity
Total Liabilities and Equity
Memo: Fitch Core Capital
Memo: Fitch Eligible Capital
Interest Income on Loans/ Average Gross Loans
Interest Expense on Customer Deposits/ Average Customer Deposits
Interest Income/ Average Earning Assets
Interest Expense/ Average Interest-bearing Liabilities
Net Interest Income/ Average Earning Assets
Net Int. Inc Less Loan Impairment Charges/ Av. Earning Assets
Net Interest Inc Less Preferred Stock Dividend/ Average Earning Assets
Non-Interest Income/ Gross Revenues
Non-Interest Expense/ Gross Revenues
Non-Interest Expense/ Average Assets
Pre-impairment Op. Profit/ Average Equity
Pre-impairment Op. Profit/ Average Total Assets
Loans and securities impairment charges/ Pre-impairment Op. Profit
Operating Profit/ Average Equity
Operating Profit/ Average Total Assets
Taxes/ Pre-tax Profit
Pre-Impairment Operating Profit / Risk Weighted Assets
Operating Profit / Risk Weighted Assets
Net Income/ Average Total Equity
Net Income/ Average Total Assets
Fitch Comprehensive Income/ Average Total Equity
Fitch Comprehensive Income/ Average Total Assets
Net Income/ Av. Total Assets plus Av. Managed Securitized Assets
Net Income/ Risk Weighted Assets
Fitch Comprehensive Income/ Risk Weighted Assets
Fitch Core Capital/Weighted Risks
Fitch Eligible Capital/ Weighted Risks
Tangible Common Equity/ Tangible Assets
Tier 1 Regulatory Capital Ratio

25

data18155
data18157
data18165
data18170
data18175
data18177
data18180
data18190
data18195
data18200
data18205
data18210
data18215
data18220
data18230
data18235
data18245
data18250
data18255
data18305
data18310
data18315
data18320
data18325
data18330
data18335
data18338
data18340
data18342
data18351
data18355
data18360
data18365
data18370
data18375
data18380
data18385
data18410
data18415
data18420
data18425
data18435
data18440
data18445
data18450
data18460
data18465
data18470
data18475
data18480
data18485
data18487
data18488
data18490
data18492
data18494
data18496
data18499
data18500
data18502
data18504
data18506
data18508
data18510
data18511
data18512
data18513
data18514
data18515
data18516
data18517
data18518
data18519
data18520
data18530
data18540
data18545
data18550
data18555
data18560
data18565
data18610
data18615
data18620

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Total Regulatory Capital Ratio


Core Tier 1 Regulatory Capital Ratio
Equity/ Total Assets
Cash Dividends Paid & Declared/ Net Income
Cash Dividend Paid & Declared/ Fitch Comprehensive Income
Cash Dividends & Share Repurchase/Net Income
Net Income - Cash Dividends/ Total Equity
Growth of Total Assets
Growth of Gross Loans
Impaired Loans(NPLs)/ Gross Loans
Reserves for Impaired Loans/ Gross loans
Reserves for Impaired Loans/ Impaired Loans
Impaired Loans less Reserves for Imp Loans/ Equity
Loan Impairment Charges/ Average Gross Loans
Net Charge-offs/ Average Gross Loans
Impaired Loans + Foreclosed Assets/ Gross Loans + Foreclosed Assets
Loans/ Customer Deposits
Interbank Assets/ Interbank Liabilities
Customer Deposits/ Total Funding excl Derivatives
Managed Securitized Assets Reported Off-Balance Sheet
Other off-balance sheet exposure to securitizations
Guarantees
Acceptances and documentary credits reported off-balance sheet
Committed Credit Lines
Other Contingent Liabilities
Total Business Volume
Memo: Total Weighted Risks
Fitch Adjustments to Weighted Risks.
Fitch Adjusted Weighted Risks
Average Loans
Average Earning Assets
Average Assets
Average Managed Assets Securitized Assets (OBS)
Average Interest-Bearing Liabilities
Average Common equity
Average Equity
Average Customer Deposits
Loans & Advances < 3 months
Loans & Advances 3 - 12 Months
Loans and Advances 1 - 5 Years
Loans & Advances > 5 years
Debt Securities < 3 Months
Debt Securities 3 - 12 Months
Debt Securities 1 - 5 Years
Debt Securities > 5 Years
Interbank < 3 Months
Interbank 3 - 12 Months
Interbank 1 - 5 Years
Interbank > 5 Years
Retail Deposits < 3 months
Retail Deposits 3 - 12 Months
Retail Deposits 1 - 5 Years
Retail Deposits > 5 Years
Other Deposits < 3 Months
Other Deposits 3 - 12 Months
Other Deposits 1 - 5 Years
Other Deposits > 5 Years
Interbank < 3 Months
Interbank 3 - 12 Months
Interbank 1 - 5 Years
Interbank > 5 Years
Senior Debt Maturing < 3 months
Senior Debt Maturing 3-12 Months
Senior Debt Maturing 1- 5 Years
Senior Debt Maturing > 5 Years
Total Senior Debt on Balance Sheet
Fair Value Portion of Senior Debt
Covered Bonds
Subordinated Debt Maturing < 3 months
Subordinated Debt Maturing 3-12 Months
Subordinated Debt Maturing 1- 5 Year
Subordinated Debt Maturing > 5 Years
Total Subordinated Debt on Balance Sheet
Fair Value Portion of Subordinated Debt
Net Income
Add: Other Adjustments
Published Net Income
Equity
Add: Pref. Shares and Hybrid Capital accounted for as Equity
Add: Other Adjustments
Published Equity
Total Equity as reported (including non-controlling interests)
Fair value effect incl in own debt/borrowings at fv on the B/S- CC only
Non-loss-absorbing non-controlling interests

26

data18625 ;
data18630 ;
data18635 ;
data18640 ;
data18650 ;
data18655 ;
data18660 ;
data18665 ;
data18670 ;
data18680 ;
data19020 ;
data19030 ;
data19040 ;
data19050 ;
data19060 ;
data19065 ;
data19066 ;
data19070 ;
data19080 ;
data19090 ;
data19100 ;
data19110 ;
data19120 ;
data19130 ;
data19140 ;
data19150 ;
data19152 ;
data19154 ;
data19180 ;
data19182 ;
data19183 ;
data2000 ;
data2001 ;
data2002 ;
data2005 ;
data2007 ;
data2008 ;
data2009 ;
data2010 ;
data2015 ;
data2020 ;
data2025 ;
data2030 ;
data2031 ;
data2033 ;
data2035 ;
data2036 ;
data2037 ;
data2038 ;
data2040 ;
data2045 ;
data2050 ;
data2055 ;
data2060 ;
data2065 ;
data2070 ;
data2075 ;
data2080 ;
data2085 ;
data2086 ;
data2087 ;
data2088 ;
data2089 ;
data2090 ;
data2095 ;
data2100 ;
data2105 ;
data2110 ;
data2115 ;
data2120 ;
data2125 ;
data2130 ;
data2135 ;
data2140 ;
data2150 ;
data2160 ;
data2165 ;
data2170 ;
data2180 ;
data2185 ;
data2190 ;
data2195 ;
data29110 ;
data29112 ;

Goodwill
Other intangibles
Deferred tax assets deduction
Net asset value of insurance subsidiaries
First loss tranches of off-balance sheet securitizations
Fitch Core Capital
Eligible weighted Hybrid capital
Government held Hybrid Capital
Fitch Eligible Capital
Eligible Hybrid Capital Limit
Interest Income on Mortgage Loans
Interest Income on Other Consumer/ Retail Loans
Interest Income on Corporate & Commercial Loans
Interest Income on Other Loans
Total Interest Income on Loans
Memo: Interest on Leases included in Loan Interest
Memo: Interest Income on Impaired Financial Assets
Interest Expense on Customer Deposits - Current
Interest Expense on Customer Deposits - Savings
Interest Expense on Customer Deposits - Term
Total Interest Expense on Customer Deposits
Total Interest Expense on Other Deposits and ST Borrowing
Interest Expense on Long-term Borrowing
Interest Expense on Subordinated Borrowing
Interest Expense on Other Funding
Total Interest Expense on Long-term Funding
Memo: Interest on Hybrids included above
Memo: Interest Expense on Leases included above
Income from Foreign Exchange (ex trading)
Negative Goodwill in Non-operating Income
Goodwill write-off
Loans
Gross Loans
Less: Reserves for Impaired Loans/ NPLs
Other Earning Assets
Derivatives
Other Securities
Remaining earning assets
Total Earning Assets
Fixed Assets
Non-Earning Assets
Total Assets
Deposits & Short term funding
Total Customer Deposits
Other Deposits and Short-term Borrowings
Other interest bearing liabilities
Derivatives
Trading Liabilities
Long term funding
Other (Non-Interest bearing)
Loan Loss Reserves
Other Reserves
Equity
Total Liabilities & Equity
Off Balance Sheet Items
Loan Loss Reserves (Memo)
Liquid Assets (Memo)
Net Interest Revenue
Other Operating Income
Net Gains (Losses) on Trading and Derivatives
Net Gains (Losses) on Assets at FV through Income Statement
Net Fees and Commissions
Remaining Operating Income
Overheads
Loan Loss Provisions
Other
Profit before Tax
Tax
Net Income
Dividend Paid
Total Capital Ratio
Tier 1 Ratio
Total Capital
Tier 1 Capital
Net-Charge Offs
Hybrid Capital (Memo)
Subordinated Debts (Memo)
Impaired Loans (Memo)
Loans and Advances to Banks
Deposits from Banks
Operating Income (Memo)
Intangibles (Memo)
Trading Assets - Debt Securities (where no issuer breakdown)
Trading Assets - Debt Securities - Governments

27

data29114
data29116
data29118
data29120
data29130
data29140
data29142
data29144
data29146
data29148
data29150
data29160
data29180
data29190
data29195
data29200
data29205
data29210
data29215
data29220
data29230
data29240
data29245
data29250
data29252
data29254
data29256
data29270
data29272
data29274
data29276
data29278
data29279
data30070
data30080
data30090
data30130
data30140
data30160
data30170
data30180
data30190
data30200
data30210
data30240
data30250
data30260
data30290
data30300
data30310
data30315
data30316
data30320
data30330
data30340
data30350
data30360
data30370
data30380
data30390
data30400
data30410
data30420
data30430
data30440
data30450
data30460
data30470
data30480
data30490
data30500
data30510
data30520
data30530
data30540
data30550
data30555
data30560
data30570
data30580
data30600
data30610
data30620
data30630

;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;

Trading Assets - Debt Securities - Banks


Trading Assets - Debt Securities - Corporates
Trading Assets - Debt Securities - Structured
Trading Assets - Equities
Trading Assets - Commodities
Debt Sec. designated at FV through the Income Statement (where no split)
Debt Securities designated at FV through the Income Statement - Governments
Debt Securities designated at FV through the Income Statement - Banks
Debt Securities designated at FV through the Income Statement - Corporates
Debt Securities designated at FV through the Income Statement - Structured
Equity Securities designated at FV through the Income Statement
Loans at FV through the Income Statement
Trading Assets - Other
Total Trading Assets at FV through the Income Statement
AFS Assets - Debt Securities (where no issuer breakdown)
AFS Assets - Government
AFS Assets - Banks
AFS Assets - Corporates
AFS Assets - Structured
AFS Assets - Equities
AFS Assets - Other
Total AFS Assets
HTM - Debt Securities (where no issuer breakdown)
HTM - Government
HTM Assets - Banks
HTM Assets - Corporates
HTM Assets - Structured
Total HTM Debt Securities
Total Debt Securities - Government
Total Debt Securities - Banks
Total Debt Securities - Corporates
Total Debt Securities - Structured
Total Debt Securities - Equities & Other
Gross Charge-offs
Recoveries
Net Charge-offs
Collective/General Loan Impairment Reserves
Individual/Specific Loan Impairment Reserves
Normal Loans
Special Mention Loans
Substandard Loans
Doubtful Loans
Loss Loans
Other Classified Loans
+90 Days past due
Nonaccrual Loans
Restructured Loans
Ordinary Share Capital and Premium/Paid-in Capital
Legal Reserves
Retained Earnings
Profit/Loss Reserve/Income for the period net of dividends
Stock Options to be Settled in Equity
Treasury Shares
Non-controlling Interest
Other Common Equity
Total Common Equity
Valuation Reserves for AFS Securities in OCI Total
Valuation Reserves for FX in OCI
Valuation Reserves for PP&E/Fixed Assets in OCI
Valuation Reserves in OCI - Other
Total Valuation Reserves in OCI
Cash Flow Hedge Reserve
Stock Options to be Settles with Equity Securities
Pension Reserve Direct to Equity
Other OCI Reserves
Total OCI Reserves
Other Equity Reserves
Total Other Equity Reserves
Hybrid Securities Reported in Equity
Total Reported Equity including Non-controlling Interests
Non-controlling Minority Interest - not loss-absorbing
Component of Convertible Bond Reported in Equity
Other Non-loss Absorbing Items Reported in Equity
Dividend Declared after Year-End
Total Dividends Related to Period
Total Dividends Paid and Declared in Period
Share Repurchase
Deferred Tax Assets to be Deducted from Core Capital
Intangibles to be deducted from Core Capital
Embedded Value
Hybrid Capital Fitch Class A
Hybrid Capital Fitch Class B
Hybrid Capital Fitch Class C
Hybrid Capital Fitch Class D

28

data30640 ;
data30645 ;
data30650 ;
data30660 ;
data30670 ;
data30680 ;
data30690 ;
data30700 ;
data30701 ;
data30702 ;
data30703 ;
data30704 ;
data30710 ;
data30720 ;
data30730 ;
data30740 ;
data30750 ;
data30770 ;
data30780 ;
data30790 ;
data30800 ;
data30810 ;
data30840 ;
data30850 ;
data30860 ;
data30861 ;
data30862 ;
data30863 ;
data30864 ;
data30865 ;
data30866 ;
data30867 ;
data30868 ;
data30869 ;
data38000 ;
data38100 ;
data38200 ;
data38250 ;
data38300 ;
data38350 ;
data38360 ;
data38370 ;
data38380 ;
data38382 ;
data38390 ;
data38400 ;
data38410 ;
data38420 ;
data4001 ;
data4002 ;
data4003 ;
data4004 ;
data4005 ;
data4006 ;
data4007 ;
data4008 ;
data4009 ;
data4010 ;
data4011 ;
data4012 ;
data4013 ;
data4014 ;
data4015 ;
data4016 ;
data4017 ;
data4018 ;
data4019 ;
data4020 ;
data4021 ;
data4022 ;
data4023 ;
data4024 ;
data4025 ;
data4026 ;
data4027 ;
data4028 ;
data4029 ;
data4030 ;
data4031 ;
data4032 ;
data4033 ;
data4034 ;
data4035 ;
data4036 ;

Hybrid Capital Fitch Class E


Weighted Total of Fitch Hybrid Capital Classes
Weighted Total of Fitch Hybrid Capital Classes (-) Govt held Hybrid Capital
Regulatory Tier 1 Capital
Total Regulatory Capital
Tier 1 Regulatory Capital Ratio
Total Regulatory Capital Ratio
Risk Weighted Assets including floor/cap per Basel II
Risk Weighted Assets - Credit Risk
Risk Weighted Assets - Market Risk
Risk Weighted Assets - Operational Market Risk
Risk Weighted Assets - Other
Risk-Weighted Assets excluding Floor/Cap per Basel II
Capital Charge Credit Risk
Capital Charge Market Risk
Capital Charge Operational Market Risk
Net Open FX Positions
Standardised Interest Rate Shock
IRB Banks: Expected Loss
IRB Banks: Loan Loss Reserves
First Loss Pieces Retained from Securitisations
Equity Investments deducted from Regulatory Capital
Total Securities
Pledged Securities
Unencumbered Securities
Reverse repurchase agreements included in loans
Reverse repurchase agreements included in loans and advances to banks
Reverse repurchase agreements in assets - other
Cash collateral on securities borrowed
Repurchase agreements included in customer deposits
Repurchase agreements included in deposits from banks
Repurchase agreements included in liabilities - other
Cash collateral on securities lent
Average Reverse repurchase agreements included in loans
Number of Employees
Number of Branches
Regulatory Tier I Capital Ratio
Core Tier 1 Regulatory Capital Ratio
Regulatory Total Capital Ratio
Leverage Ratio
Assets under Management
Assets under Administration
Total Trust Assets
Deposits of Governments and Municipalities
Total Exposure to Central Bank
Government
Related Party Loans
Trust Account Loans
Loan Loss Res / Gross Loans
Loan Loss Prov / Net Int Rev
Loan Loss Res / Impaired Loans
Impaired Loans / Gross Loans
NCO / Average Gross Loans
NCO / Net Inc Bef Ln Lss Prov
Tier 1 Ratio
Total Capital Ratio
Equity / Tot Assets
Equity / Net Loans
Equity / Cust & Short Term Funding
Equity / Liabilities
Cap Funds / Tot Assets
Cap Funds / Net Loans
Cap Funds / Dep & ST Funding
Cap Funds / Liabilities
Subord Debt / Cap Funds
Net Interest Margin
Net Int Rev / Avg Assets
Oth Op Inc / Avg Assets
Non Int Exp / Avg Assets
Pre-Tax Op Inc / Avg Assets
Non Op Items & Taxes / Avg Ast
Return On Avg Assets (ROAA)
Return On Avg Equity (ROAE)
Dividend Pay-Out
Inc Net Of Dist / Avg Equity
Non Op Items / Net Income
Cost To Income Ratio
Recurring Earning Power
Interbank Ratio
Net Loans / Tot Assets
Net Loans / Dep & ST Funding
Net Loans / Tot Dep & Bor
Liquid Assets / Dep & ST Funding
Liquid Assets / Tot Dep & Bor

29

data4037 ;
data4038 ;
data9055 ;
data9354 ;
ectryrank ;
ectryroll ;
entitytype ;
eworldrk ;
eworldrol ;
fax ;
format ;
indepind ;
index ;
inflation ;
lastyear_char ;
lastyear_year ;
listed ;
mainexchange ;
marketcap ;
modelid ;
name ;
national_id ;
national_id_type_str ;
nickname ;
nmonths ;
phone ;
postcode ;
prevname ;
rankyear ;
release ;
scp_inactivity_date ;
scp_inactivity_date_char ;
sd_delisted_date ;
sd_delisted_note ;
sd_isin ;
sd_sedol ;
sd_ticker ;
source_status ;
sources ;
special ;
state ;
statqual ;
status ;
swift ;
unit ;
website ;
worldrk ;
worldrol ;

Impaired Loans / Equity


Unreserved Impaired Loans / Equity
Number of recorded shareholders
Number of recorded subsidiaries
Country Rank by Equity
Country Rank by Equity, Rolling
Entity type
World Rank by Equity
World Rank by Equity, Rolling
Fax
Type of Format
BvD Independence Indicator
BankScope Index Number
Inflation adjusted
Character of latest accounts date
Year part of latest accounts date
Listed/ unlisted /delisted
Main Exchange
Current Market Capitalisation (th)
Model
NAME
National ID
Type of National ID
Nickname
Number of months
Phone
Postcode
Previous Bank Name
Ranking Year
Release Date
Inactive since
Character of SCP_INACTIVITY_DATE
Delisted date
Delisted text
ISIN Number
SEDOL number
Ticker Symbol
Source status
Source
Specialisation
State
Statement Qualification
Status
Swift Code
Statement Unit
Web Site Address
World Rank by Assets
World Rank by Assets, Rolling

30

Countries and geographical areas


Table 2: Matching countries and geographical areas

countryname;

cntrycde;

continent;

region;

OECD;

ANDORRA ;
UNITED ARAB EMIRATES ;
AFGHANISTAN ;
ANTIGUA AND BARBUDA ;
ANGUILLA ;
ALBANIA ;
ARMENIA ;
ANGOLA ;
ANTARCTICA ;
ARGENTINA ;
AMERICAN SAMOA ;
AUSTRIA ;
AUSTRALIA ;
ARUBA ;
ALAND ISLANDS ;
AZERBAIJAN ;
BOSNIA AND HERZEGOVINA ;
BARBADOS ;
BANGLADESH ;
BELGIUM ;
BURKINA FASO ;
BULGARIA ;
BAHRAIN ;
BURUNDI ;
BENIN ;
SAINT BARTHELEMY ;
BERMUDA ;
BRUNEI DARUSSALAM ;
BOLIVIA, PLURINATIONAL STATE OF ;
BONAIRE, SINT EUSTATIUS AND SABA ;
BRAZIL ;
BAHAMAS ;
BHUTAN ;
BOUVET ISLAND ;
BOTSWANA ;
BELARUS ;
BELIZE ;
CANADA ;
COCOS (KEELING) ISLANDS ;
CONGO, THE DEMOCRATIC REPUBLIC OF THE ;
CENTRAL AFRICAN REPUBLIC ;
CONGO ;
SWITZERLAND ;
COTE DIVOIRE ;
COOK ISLANDS ;
CHILE ;
CAMEROON ;
CHINA ;
COLOMBIA ;
COSTA RICA ;
CUBA ;
CAPE VERDE ;
CURACAO ;
CHRISTMAS ISLAND ;
CYPRUS ;
CZECH REPUBLIC ;
GERMANY ;
DJIBOUTI ;
DENMARK ;
DOMINICA ;
DOMINICAN REPUBLIC ;
ALGERIA ;
ECUADOR ;
ESTONIA ;
EGYPT ;
WESTERN SAHARA ;
ERITREA ;
SPAIN ;
ETHIOPIA ;
FINLAND ;
FIJI ;
FALKLAND ISLANDS (MALVINAS) ;
MICRONESIA, FEDERATED STATES OF ;
FAROE ISLANDS ;
FRANCE ;

AD ;
AE ;
AF ;
AG ;
AI ;
AL ;
AM ;
AO ;
AQ ;
AR ;
AS ;
AT ;
AU ;
AW ;
AX ;
AZ ;
BA ;
BB ;
BD ;
BE ;
BF ;
BG ;
BH ;
BI ;
BJ ;
BL ;
BM ;
BN ;
BO ;
BQ ;
BR ;
BS ;
BT ;
BV ;
BW ;
BY ;
BZ ;
CA ;
CC ;
CD ;
CF ;
CG ;
CH ;
CI ;
CK ;
CL ;
CM ;
CN ;
CO ;
CR ;
CU ;
CV ;
CW ;
CX ;
CY ;
CZ ;
DE ;
DJ ;
DK ;
DM ;
DO ;
DZ ;
EC ;
EE ;
EG ;
EH ;
ER ;
ES ;
ET ;
FI ;
FJ ;
FK ;
FM ;
FO ;
FR ;

Europe ;
Asia ;
Asia ;
Americas ;
Americas ;
Europe ;
Asia ;
Africa ;
;
Americas ;
Oceania ;
Europe ;
Oceania ;
Americas ;
;
Asia ;
Europe ;
Americas ;
Asia ;
Europe ;
Africa ;
Europe ;
Asia ;
Africa ;
Africa ;
;
Americas ;
Asia ;
Americas ;
;
Americas ;
Americas ;
Asia ;
;
Africa ;
Europe ;
Americas ;
Americas ;
Asia ;
Africa ;
Africa ;
Africa ;
Europe ;
Africa ;
Oceania ;
Americas ;
Africa ;
Asia ;
Americas ;
Americas ;
Americas ;
Africa ;
;
Asia ;
Europe ;
Europe ;
Europe ;
Africa ;
Europe ;
Americas ;
Americas ;
Africa ;
Americas ;
Europe ;
Africa ;
Africa ;
Africa ;
Europe ;
Africa ;
Europe ;
Oceania ;
Americas ;
Oceania ;
Europe ;
Europe ;

South West Europe ;


South West Asia ;
South Asia ;
West Indies ;
West Indies ;
South East Europe ;
South West Asia ;
Southern Africa ;
;
South America ;
Pacific ;
Central Europe ;
Pacific ;
West Indies ;
;
South West Asia ;
South East Europe ;
West Indies ;
South Asia ;
Western Europe ;
Western Africa ;
South East Europe ;
South West Asia ;
Central Africa ;
Western Africa ;
;
West Indies ;
South East Asia ;
South America ;
;
South America ;
West Indies ;
South Asia ;
;
Southern Africa ;
Eastern Europe ;
Central America ;
North America ;
South East Asia ;
Central Africa ;
Central Africa ;
Central Africa ;
Central Europe ;
Western Africa ;
Pacific ;
South America ;
Western Africa ;
East Asia ;
South America ;
Central America ;
West Indies ;
Western Africa ;
;
South East Asia ;
Southern Europe ;
Central Europe ;
Western Europe ;
Eastern Africa ;
Northern Europe ;
West Indies ;
West Indies ;
Northern Africa ;
South America ;
Eastern Europe ;
Northern Africa ;
Northern Africa ;
Eastern Africa ;
South West Europe ;
Eastern Africa ;
Northern Europe ;
Pacific ;
South America ;
Pacific ;
Northern Europe ;
Western Europe ;

0
0
0
0
0
0
0
0
0
0
0
1
1
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
1
0
0
1
0
0
0
0
0
0
0
0
0
1
1
0
1
0
0
0
0
1
0
0
0
1
0
1
0
0
0
0
1

31

GABON ;
UNITED KINGDOM ;
GRENADA ;
GEORGIA ;
FRENCH GUIANA ;
GUERNSEY ;
GHANA ;
GIBRALTAR ;
GREENLAND ;
GAMBIA ;
GUINEA ;
GUADELOUPE ;
EQUATORIAL GUINEA ;
GREECE ;
SOUTH GEORGIA AND THE SOUTH SANDWICH ISLANDS ;
GUATEMALA ;
GUAM ;
GUINEA-BISSAU ;
GUYANA ;
HONG KONG ;
HEARD ISLAND AND MCDONALD ISLANDS ;
HONDURAS ;
CROATIA ;
HAITI ;
HUNGARY ;
INDONESIA ;
IRELAND ;
ISRAEL ;
ISLE OF MAN ;
INDIA ;
BRITISH INDIAN OCEAN TERRITORY ;
IRAQ ;
IRAN, ISLAMIC REPUBLIC OF ;
ICELAND ;
ITALY ;
JERSEY ;
JAMAICA ;
JORDAN ;
JAPAN ;
KENYA ;
KYRGYZSTAN ;
CAMBODIA ;
KIRIBATI ;
COMOROS ;
SAINT KITTS AND NEVIS ;
KOREA, DEMOCRATIC PEOPLES REPUBLIC OF ;
KOREA, REPUBLIC OF ;
KUWAIT ;
CAYMAN ISLANDS ;
KAZAKHSTAN ;
LAO PEOPLES DEMOCRATIC REPUBLIC ;
LEBANON ;
SAINT LUCIA ;
LIECHTENSTEIN ;
SRI LANKA ;
LIBERIA ;
LESOTHO ;
LITHUANIA ;
LUXEMBOURG ;
LATVIA ;
LIBYA ;
MOROCCO ;
MONACO ;
MOLDOVA, REPUBLIC OF ;
MONTENEGRO ;
SAINT MARTIN (FRENCH PART) ;
MADAGASCAR ;
MARSHALL ISLANDS ;
MACEDONIA, THE FORMER YUGOSLAV REPUBLIC OF ;
MALI ;
MYANMAR ;
MONGOLIA ;
MACAO ;
NORTHERN MARIANA ISLANDS ;
MARTINIQUE ;
MAURITANIA ;
MONTSERRAT ;
MALTA ;
MAURITIUS ;
MALDIVES ;
MALAWI ;
MEXICO ;
MALAYSIA ;
MOZAMBIQUE ;

32

GA ;
GB ;
GD ;
GE ;
GF ;
GG ;
GH ;
GI ;
GL ;
GM ;
GN ;
GP ;
GQ ;
GR ;
GS ;
GT ;
GU ;
GW ;
GY ;
HK ;
HM ;
HN ;
HR ;
HT ;
HU ;
ID ;
IE ;
IL ;
IM ;
IN ;
IO ;
IQ ;
IR ;
IS ;
IT ;
JE ;
JM ;
JO ;
JP ;
KE ;
KG ;
KH ;
KI ;
KM ;
KN ;
KP ;
KR ;
KW ;
KY ;
KZ ;
LA ;
LB ;
LC ;
LI ;
LK ;
LR ;
LS ;
LT ;
LU ;
LV ;
LY ;
MA ;
MC ;
MD ;
ME ;
MF ;
MG ;
MH ;
MK ;
ML ;
MM ;
MN ;
MO ;
MP ;
MQ ;
MR ;
MS ;
MT ;
MU ;
MV ;
MW ;
MX ;
MY ;
MZ ;

Africa ;
Europe ;
Americas ;
Asia ;
Americas ;
Europe ;
Africa ;
Europe ;
Americas ;
Africa ;
Africa ;
Americas ;
Africa ;
Europe ;
;
Americas ;
Oceania ;
Africa ;
Americas ;
;
;
Americas ;
Europe ;
Americas ;
Europe ;
Asia ;
Europe ;
Asia ;
;
Asia ;
;
Asia ;
Asia ;
Europe ;
Europe ;
Europe ;
Americas ;
Asia ;
Asia ;
Africa ;
Asia ;
Asia ;
Oceania ;
Africa ;
Americas ;
Asia ;
Asia ;
Asia ;
Americas ;
Asia ;
Asia ;
Asia ;
Americas ;
Europe ;
Asia ;
Africa ;
Africa ;
Europe ;
Europe ;
Europe ;
Africa ;
Africa ;
Europe ;
Europe ;
;
;
Africa ;
Oceania ;
Europe ;
Africa ;
Asia ;
Asia ;
;
Oceania ;
Americas ;
Africa ;
Americas ;
Europe ;
Africa ;
Asia ;
Africa ;
Americas ;
Asia ;
Africa ;

Western Africa ;
Western Europe ;
West Indies ;
South West Asia ;
South America ;
Western Europe ;
Western Africa ;
South West Europe ;
North America ;
Western Africa ;
Western Africa ;
West Indies ;
Western Africa ;
South East Europe ;
;
Central America ;
Pacific ;
Western Africa ;
South America ;
;
;
Central America ;
South East Europe ;
West Indies ;
Central Europe ;
South East Asia ;
Western Europe ;
South West Asia ;
;
South Asia ;
;
South West Asia ;
South West Asia ;
Northern Europe ;
Southern Europe ;
Western Europe ;
West Indies ;
South West Asia ;
East Asia ;
Eastern Africa ;
Central Asia ;
South East Asia ;
Pacific ;
Indian Ocean ;
West Indies ;
East Asia ;
East Asia ;
South West Asia ;
West Indies ;
Central Asia ;
South East Asia ;
South West Asia ;
West Indies ;
Central Europe ;
South Asia ;
Western Africa ;
Southern Africa ;
Eastern Europe ;
Western Europe ;
Eastern Europe ;
Northern Africa ;
Northern Africa ;
Western Europe ;
Eastern Europe ;
;
;
Indian Ocean ;
Pacific ;
South East Europe ;
Western Africa ;
South East Asia ;
Northern Asia ;
;
Pacific ;
West Indies ;
Western Africa ;
West Indies ;
Southern Europe ;
Indian Ocean ;
South Asia ;
Southern Africa ;
Central America ;
South East Asia ;
Southern Africa ;

0
1
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
1
0
1
1
0
0
0
0
0
1
1
0
0
0
1
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0

NAMIBIA ;
NEW CALEDONIA ;
NIGER ;
NORFOLK ISLAND ;
NIGERIA ;
NICARAGUA ;
NETHERLANDS ;
NORWAY ;
NEPAL ;
NAURU ;
NIUE ;
NEW ZEALAND ;
OMAN ;
PANAMA ;
PERU ;
FRENCH POLYNESIA ;
PAPUA NEW GUINEA ;
PHILIPPINES ;
PAKISTAN ;
POLAND ;
SAINT PIERRE AND MIQUELON ;
PITCAIRN ;
PUERTO RICO ;
PALESTINIAN TERRITORY, OCCUPIED ;
PORTUGAL ;
PALAU ;
PARAGUAY ;
QATAR ;
REUNION ;
ROMANIA ;
SERBIA ;
RUSSIAN FEDERATION ;
RWANDA ;
SAUDI ARABIA ;
SOLOMON ISLANDS ;
SEYCHELLES ;
SUDAN ;
SWEDEN ;
SINGAPORE ;
SAINT HELENA, ASCENSION AND TRISTAN DA CUNHA ;
SLOVENIA ;
SVALBARD AND JAN MAYEN ;
SLOVAKIA ;
SIERRA LEONE ;
SAN MARINO ;
SENEGAL ;
SOMALIA ;
SURINAME ;
SOUTH SUDAN ;
SAO TOME AND PRINCIPE ;
EL SALVADOR ;
SINT MAARTEN (DUTCH PART) ;
SYRIAN ARAB REPUBLIC ;
SWAZILAND ;
TURKS AND CAICOS ISLANDS ;
CHAD ;
FRENCH SOUTHERN TERRITORIES ;
TOGO ;
THAILAND ;
TAJIKISTAN ;
TOKELAU ;
TIMOR-LESTE ;
TURKMENISTAN ;
TUNISIA ;
TONGA ;
TURKEY ;
TRINIDAD AND TOBAGO ;
TUVALU ;
TAIWAN, PROVINCE OF CHINA ;
TANZANIA, UNITED REPUBLIC OF ;
UKRAINE ;
UGANDA ;
UNITED STATES MINOR OUTLYING ISLANDS ;
UNITED STATES ;
URUGUAY ;
UZBEKISTAN ;
HOLY SEE (VATICAN CITY STATE) ;
SAINT VINCENT AND THE GRENADINES ;
VENEZUELA, BOLIVARIAN REPUBLIC OF ;
VIRGIN ISLANDS, BRITISH ;
VIRGIN ISLANDS, U.S. ;
VIET NAM ;
VANUATU ;
WALLIS AND FUTUNA ;

33

NA ;
NC ;
NE ;
NF ;
NG ;
NI ;
NL ;
NO ;
NP ;
NR ;
NU ;
NZ ;
OM ;
PA ;
PE ;
PF ;
PG ;
PH ;
PK ;
PL ;
PM ;
PN ;
PR ;
PS ;
PT ;
PW ;
PY ;
QA ;
RE ;
RO ;
RS ;
RU ;
RW ;
SA ;
SB ;
SC ;
SD ;
SE ;
SG ;
SH ;
SI ;
SJ ;
SK ;
SL ;
SM ;
SN ;
SO ;
SR ;
SS ;
ST ;
SV ;
SX ;
SY ;
SZ ;
TC ;
TD ;
TF ;
TG ;
TH ;
TJ ;
TK ;
TL ;
TM ;
TN ;
TO ;
TR ;
TT ;
TV ;
TW ;
TZ ;
UA ;
UG ;
UM ;
US ;
UY ;
UZ ;
VA ;
VC ;
VE ;
VG ;
VI ;
VN ;
VU ;
WF ;

Africa ;
Oceania ;
Africa ;
Oceania ;
Africa ;
Americas ;
Europe ;
Europe ;
Asia ;
Oceania ;
Oceania ;
Oceania ;
Asia ;
Americas ;
Americas ;
Oceania ;
Oceania ;
Asia ;
Asia ;
Europe ;
Americas ;
Oceania ;
Americas ;
Asia ;
Europe ;
Oceania ;
Americas ;
Asia ;
Africa ;
Europe ;
Europe ;
Asia ;
Africa ;
Asia ;
Oceania ;
Africa ;
Africa ;
Europe ;
Asia ;
;
Europe ;
Europe ;
Europe ;
Africa ;
Europe ;
Africa ;
Africa ;
Americas ;
;
Africa ;
Americas ;
;
Asia ;
Africa ;
Americas ;
Africa ;
;
Africa ;
Asia ;
Asia ;
Oceania ;
;
Asia ;
Africa ;
Oceania ;
Asia ;
Americas ;
Oceania ;
Asia ;
Africa ;
Europe ;
Africa ;
;
Americas ;
Americas ;
Asia ;
Europe ;
Americas ;
Americas ;
Americas ;
Americas ;
Asia ;
Oceania ;
Oceania ;

Southern Africa ;
Pacific ;
Western Africa ;
Pacific ;
Western Africa ;
Central America ;
Western Europe ;
Northern Europe ;
South Asia ;
Pacific ;
Pacific ;
Pacific ;
South West Asia ;
Central America ;
South America ;
Pacific ;
Pacific ;
South East Asia ;
South Asia ;
Eastern Europe ;
North America ;
Pacific ;
West Indies ;
South West Asia ;
South West Europe ;
Pacific ;
South America ;
South West Asia ;
Indian Ocean ;
South East Europe ;
South East Europe ;
Northern Asia ;
Central Africa ;
South West Asia ;
Pacific ;
Indian Ocean ;
Northern Africa ;
Northern Europe ;
South East Asia ;
;
South East Europe ;
Northern Europe ;
Central Europe ;
Western Africa ;
Southern Europe ;
Western Africa ;
Eastern Africa ;
South America ;
;
Western Africa ;
Central America ;
;
South West Asia ;
Southern Africa ;
West Indies ;
Central Africa ;
;
Western Africa ;
South East Asia ;
Central Asia ;
Pacific ;
;
Central Asia ;
Northern Africa ;
Pacific ;
South West Asia ;
West Indies ;
Pacific ;
East Asia ;
Eastern Africa ;
Eastern Europe ;
Eastern Africa ;
;
North America ;
South America ;
Central Asia ;
Southern Europe ;
West Indies ;
South America ;
West Indies ;
West Indies ;
South East Asia ;
Pacific ;
Pacific ;

0
0
0
0
0
0
1
1
0
0
0
1
0
0
0
0
0
0
0
1
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
1
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0

SAMOA ;
YEMEN ;
MAYOTTE ;
SOUTH AFRICA ;
ZAMBIA ;
ZIMBABWE ;

WS ;
YE ;
YT ;
ZA ;
ZM ;
ZW ;

34

Oceania ;
Asia ;
Africa ;
Africa ;
Africa ;
Africa ;

Pacific ;
South West Asia ;
Indian Ocean ;
Southern Africa ;
Southern Africa ;
Southern Africa ;

0
0
0
0
0
0

Getting proper variable names

Variables as of end 2012; the classification changed in 2013 (see next table).
//non-Ratio
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rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
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bs_id_number id
data2000 loan
data2001 Gross_Loans
data2002 Less_Res_for_Imp_Loans_ov_NPLs
data2005 Other_Earning_Assets
data2007 Derivatives
data2008 Other_Securities
data2009 Remaining_Earning_Assets
data2010 t_earning_asset
data2015 fixed_asset
data2020 non_earning_asset
data2025 t_asset
data2030 deposit_ST_funding
data2031 cust_deposit
data2033 other_dep_ST_borro
data2035 other_int_bear_liab
data2036 derivatives
data2037 trading_liab
data2038 LT_funding
data2040 non_int_bearing_liab
data2045 loan_loss_reserves
data2050 other_reserves
data2055 equity
data2060 t_liab_equity
data2065 Off_Balance_Sheet_Items
data2070 loan_loss_reserves_memo
data2075 liquid_asset
data2080 Net_Interest_Revenue
data2085 other_op_income
data2086 Net_Gain_Loss_on_Trad_and_Deriv
data2087 Net_Gain_Loss_on_Asset_at_FV
data2088 Net_Fees_and_Commissions
data2089 Remaining_Operating_Income
data2090 overhead
data2095 loan_loss_prov
data2100 Other
data2105 profit_bef_tax
data2110 Tax
data2115 Net_Income
data2120 Dividend_Paid

//Ratio
rename data2125 capital_ratio
rename data2130 tier1_ratio
//non-Ratio
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rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename

data2135
data2140
data2150
data2160
data2165
data2170
data2180
data2185
data2190
data2195
data5020
data5030
data5040
data5060
data5070
data5080
data5100
data5110
data5120
data5130
data5150
data5160
data5170
data5190
data5195
data5210

t_capital
tier1_capital
net_charge_off
Hybrid_Capital_Memo
Subordinated_Debts_Memo
impaired_loan
Loans_and_Advances_to_Banks
dep_from_bank
Operating_Income_Memo
Intangibles_Memo
Loans_Sub_3_months
Loans_3_6_months
Loans_6_months_1year
Loans_1_5_years
Loans_5_years
Loans_No_split_available
Loans_to_Municip_ov_Gvt
Mortgages
HP_ov_Lease
Other_Loans
Loans_to_Group_Cies_ov_Ass
Loans_to_Other_Corporate
Loans_to_Banks
Total_Customer_Loans
Problem_Loans
overdue_loan

35

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rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename

data5220
data5230
data5240
data5260
data5270
data5280
data5285
data5300
data5310
data5320
data5330
data5350
data5360
data5370
data5380
data5410
data5420
data5430
data5440
data5450
data5460
data5470
data5490
data5500
data5510
data5520
data5530
data5540
data5560
data5580
data5590
data5600
data5610
data5620
data5640
data5650
data5660
data5670
data5920
data5925
data5930
data5940
data5950
data5970
data5980
data5990
data6000
data6010
data6030
data6050
data6060
data6080
data6100
data6110
data6120
data6130
data6140
data6150
data6160
data6180
data6190
data6200
data6210
data6220
data6230
data6240
data6260
data6270
data6280
data6285
data6290
data6310
data6320
data6330
data6340
data6350
data6370
data6380
data6390
data6400
data6410
data6510
data6520
data6530

restru_loan
other_nonperf_loan
t_problem_loan
gen_llr
specific_llr
loan_loss_res
loan_loss_res2
Trust_Account_Lending
Other_Lending
Total_Other_Lending
Total_Loans_Net
Deposits_with_Banks
Due_from_Central_Banks
Due_from_Other_Banks
Due_from_Other_Credit_Instit
Government_Securities
Other_Listed_Securities
Non_Listed_Securities
Other_Securities2
Investment_Securities
Trading_Securities
Total_Securities
Treasury_Bills
Other_Bills
Bonds
CDs
Equity_Investments
Other_Investments
Total_Other_Earning_Assets
Cash_and_Due_from_Banks
Deferred_Tax_Receivable
Intangible_Assets
Other_Non_Earning_Assets
Total_Non_Earning_Assets
Land_and_Buildings
Other_Tangible_Assets
Total_Fixed_Assets
Total_Assets
demand_deposit
saving_deposit
Deposits_Sub_3_months
Deposits_3_6_months
Deposits_6_months_1year
Deposits_1_5_years
Deposits_5_years
Deposits_No_split_available
Customer_Deposits
Municip_ov_Gvt_Deposits
Other_Deposits
Commercial_Deposits
Banks_Deposits
t_deposit
Certificates_of_Deposit
Commercial_Paper
Debt_Securities
Securities_Loaned
Other_Securities3
Other_Negotiable_Instruments
Total_Money_Market_Funding
Convertible_Bonds
Mortgage_Bonds
Other_Bonds
sub_debt
Hybrid_Capital
Other_Funding
t_other_funding
gen_loan_loss_res
Other_Non_Equity_Reserves
t_loan_loss_and_other_res
Other_Liabilities
t_liabilities
General_Banking_Risk
Retained_Earnings
Other_Equity_Reserves
Minority_Interests
Total_Equity_Reserves
Preference_Shares
Common_Shares
Total_Share_Capital
t_equity
t_liabilities_equity
int_income
int_expense
net_int_revenue

36

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rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename

data6540
data6550
data6560
data6570
data6580
data6590
data6600
data6610
data6620
data6630
data6640
data6650
data6660
data6670
data6680
data6690
data6700
data6710
data6720
data6730
data6740
data6750
data6760
data6770
data6780
data6790
data6800
data6810
data6815
data6820
data6830
data6840
data6850
data6860

commission_inc
Commision_Expense
Net_Commission_Revenue
fee_inc
Fee_Expense
Net_Fee_Income
trading_inc
Trading_Expense
Net_Trading_Income
other_op_inc
t_ope_income
Personnel_Expenses
Other_Admin_Expenses
Other_Operating_Expenses
Goodwill_Write_off
loan_loss_provision
Other_Provisions
t_ope_expense
Non_Operating_Income
Non_Operating_Expense
Extraordinary_Income
Extraordinary_Expense
Exceptional_Income
Exceptional_Expense
pretax_profit
Taxes
posttax_profit
Transfer_fund_for_banking_risks
Published_Net_Income
Preference_Dividends
Other_Dividends
Other_Distributions
Retained_Income
Minority_Interests2

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rename
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data4001
data4002
data4003
data4004
data4005
data4006
data4007
data4008
data4009
data4010
data4011
data4012
data4013
data4014
data4015
data4016
data4017
data4018
data4019
data4020
data4021
data4022
data4023
data4024
data4025
data4026
data4027
data4028
data4029
data4030
data4031
data4032
data4033
data4034
data4035
data4036
data4037
data4038

LLR
LLP_over_int_rev
LLR_over_NPL
NPL
NCO
nco_over_income_before_llp
tier1_ratio2
capital_ratio2
equity_over_asset
Equity_ov_Net_Loans
Equity_ov_Dep_ST_Funding
equity_over_liab
cap_fund_over_asset
Cap_Funds_ov_Net_Loans
Cap_Fund_ov_Dep_ST_Fund
Cap_Funds_ov_Liabilities
Subord_Debt_ov_Cap_Funds
net_int_margin
net_int_rev_over_asset
other_op_income_over_asset
Non_Int_Exp_ov_Avg_Assets
pretax_inc_over_asset
Non_Op_Items_Taxes_ov_Avg_Ast
ROAA
ROAE
Dividend_Pay_Out
Inc_Net_Of_Dist_ov_Avg_Equity
Non_Op_Items_ov_Net_Income
cost_income_ratio
Recurring_Earning_Power
interbank_ratio
Net_Loans_ov_Tot_Assets
Net_Loans_ov_Dep_ST_Funding
Net_Loans_ov_Tot_Dep_Bor
Liquid_Assets_ov_Dep_ST_Funding
Liquid_Assets_ov_Tot_Dep_Bor
impaired_loan_over_equity
Unres_Imp_Loans_ov_Equity

//Ratio

//non-Ratio
rename data7020 tier1_capital3
rename data7030 t_capital3
//Ratio
rename data7040 tier1_ratio3

37

rename data7050 capital_ratio3


//non-Ratio
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data7070
data7080
data7090
data7100
data7110
data7130
data7140
data7150
data7160

Acceptances
Documentary_Credits
Guarantees
Other2
Total_Contingent_Liabilities
Gross
Write_Offs
Write_backs
net_charge_off2

Variables as of 2013 (new classification).

cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap

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rename
rename
rename
rename
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rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
rename
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rename

ctrycode
data2000
data2001
data2002
data2005
data2007
data2008
data2009
data2010
data2015
data2020
data2025
data2030
data2031
data2033
data2035
data2036
data2037
data2038
data2040
data2045
data2050
data2055
data2060
data2065
data2070
data2075
data2080
data2085
data2086
data2087
data2088
data2089
data2090
data2095
data2100
data2105
data2110
data2115
data2120
data2125
data2130
data2135
data2140
data2150
data2160
data2165
data2170
data2180
data2185
data2190
data2195
data4001
data4002
data4003
data4004
data4005
data4006
data4007
data4008
data4009
data4010
data4011
data4012
data4013

cntrycde
loan
Gross_Loans
Less_Res_for_Imp_Loans_ov_NPLs
Other_Earning_Assets
Derivatives
Other_Securities
Remaining_Earning_Assets
t_earning_asset
fixed_asset
non_earning_asset
t_asset
deposit_ST_funding
cust_deposit
other_dep_ST_borro
other_int_bear_liab
derivatives
trading_liab
LT_funding
non_int_bearing_liab
loan_loss_reserves
other_reserves
equity
t_liab_equity
Off_Balance_Sheet_Items
loan_loss_reserves_memo
liquid_asset
Net_Interest_Revenue
other_op_income
Net_Gain_Loss_on_Trad_and_Deriv
Net_Gain_Loss_on_Asset_at_FV
Net_Fees_and_Commissions
Remaining_Operating_Income
overhead
loan_loss_prov
Other
profit_bef_tax
Tax
Net_Income
Dividend_Paid
capital_ratio
tier1_ratio
t_capital
tier1_capital
net_charge_off
Hybrid_Capital_Memo
Subordinated_Debts_Memo
impaired_loan
Loans_and_Advances_to_Banks
dep_from_bank
Operating_Income_Memo
Intangibles_Memo
LLR
LLP_over_int_rev
LLR_over_NPL
NPL
NCO
nco_over_income_before_llp
tier1_ratio2
capital_ratio2
equity_over_asset
Equity_ov_Net_Loans
Equity_ov_Dep_ST_Funding
equity_over_liab
cap_fund_over_asset

38

cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
cap
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data4014
data4015
data4016
data4017
data4018
data4019
data4020
data4021
data4022
data4023
data4024
data4025
data4026
data4027
data4028
data4029
data4030
data4031
data4032
data4033
data4034
data4035
data4036
data4037
data4038
data10010
data10020
data10030
data10040
data10050
data10060
data10070
data10080
data10090
data10100
data10105
data10110
data10120
data10130
data10140
data10150
data10160
data10170
data10180
data10190
data10200
data10210
data10220
data10230
data10240
data10250
data10255
data10260
data10270
data10280
data10282
data10285
data10310
data10315
data10320
data10330
data10340
data10342
data10344
data10350
data10355
data11040
data11045
data11050
data11060
data11070
data11080
data11090
data11100
data11110
data11120
data11140
data11145
data11150
data11160
data11170
data11180
data11190
data11200

Cap_Funds_ov_Net_Loans
Cap_Fund_ov_Dep_ST_Fund
Cap_Funds_ov_Liabilities
Subord_Debt_ov_Cap_Funds
net_int_margin
net_int_rev_over_asset
other_op_income_over_asset
Non_Int_Exp_ov_Avg_Assets
pretax_inc_over_asset
Non_Op_Items_Taxes_ov_Avg_Ast
ROAA
ROAE
Dividend_Pay_Out
Inc_Net_Of_Dist_ov_Avg_Equity
Non_Op_Items_ov_Net_Income
cost_income_ratio
Recurring_Earning_Power
interbank_ratio
Net_Loans_ov_Tot_Assets
Net_Loans_ov_Dep_ST_Funding
Net_Loans_ov_Tot_Dep_Bor
Liquid_Assets_ov_Dep_ST_Funding
Liquid_Assets_ov_Tot_Dep_Bor
impaired_loan_over_equity
Unres_Imp_Loans_ov_Equity
Int_Inc_on_Loans
Other_Int_Inc
Dividend_Inc
Gross_Int_and_Dividend_Inco
Int_Expense_on_Customer_Dep
Other_Int_Expense
Total_Int_Expense
Net_Int_Inc
Net_Gains_Losses_on_Trading2
Net_Gains_Losses_on_Other_Secu
Net_Gains_Losses_on_Assets2
Net_Insurance_Inc
Net_Fees_and_Commissions2
Other_Operating_Inc2
Total_Non_Int_Operating_Inc
Personnel_Expenses
Other_Operating_Expenses
Total_Non_Int_Expenses
Equity_accounted_Profit_ov_Loss_
Pre_Impairment_Operating_Profit
Loan_Impairment_Charge
Securities_and_Other_Credit_Impa
Operating_Profit
Equity_accounted_Profit_ov_Loss_
Non_recurring_Inc
Non_recurring_Expense
Change_in_Fair_Value_of_Own_Debt
Other_Non_operating_Inc_and_E
Pre_tax_Profit
Tax_expense
ProfitovLoss_from_Discontinued_Op
Net_Inc2
Change_in_Value_of_AFS_Investmen
Revaluation_of_Fixed_Assets
Currency_Translation_Differences
Remaining_OCI_Gainsovlosses
Fitch_Comprehensive_Inc
Memo_Profit_Allocation_to_Non_c
Memo_Net_Inc_after_Allocatio
Memo_Common_Dividends_Relating_
Memo_Preferred_Dividends_Relate
Residential_Mortgage_Loans
Other_Mortgage_Loans
Other_Consumer_ov_Retail_Loans
Corporate_Commercial_Loans
Other_Loans
Less_Reserves_for_Impaired_Loan2
Net_Loans
Gross_Loans2
Memo_Impaired_Loans_included_ab
Memo_Loans_at_Fair_Value_includ
Loans_and_Advances_to_Banks2
Reverse_Repos_and_Cash_Collatera
Trading_Securities_and_at_FV_thr
Derivatives3
Available_for_Sale_Securities
Held_to_Maturity_Securities
At_equity_Investments_in_Associa
Other_Securities2

39

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data11210
data11215
data11217
data11220
data11230
data11240
data11250
data11270
data11275
data11280
data11290
data11300
data11310
data11315
data11320
data11330
data11340
data11350
data11520
data11530
data11540
data11550
data11560
data11565
data11570
data11580
data11590
data11600
data11610
data11620
data11630
data11640
data11650
data11670
data11680
data11690
data11695
data11700
data11710
data11720
data11730
data11740
data11750
data11770
data11780
data11800
data11810
data11820
data11825
data11830
data11840
data11850
data11860
data11870
data18030
data18035
data18040
data18045
data18050
data18055
data18057
data18065
data18070
data18072
data18075
data18080
data18085
data18090
data18095
data18100
data18102
data18104
data18110
data18115
data18120
data18125
data18130
data18132
data18134
data18140
data18142
data18145
data18150
data18155

Total_Securities
Memo_Government_Securities_incl
Memo_Total_Securities_Pledged
Investments_in_Property
Insurance_Assets
Other_Earning_Assets
Total_Earning_Assets2
Cash_and_Due_From_Banks
Memo_Mandatory_Reserves_include
Foreclosed_Real_Estate
Fixed_Assets2
Goodwill
Other_Intangibles
Current_Tax_Assets
Deferred_Tax_Assets
Discontinued_Operations
Other_Assets
Total_Assets2
Customer_Deposits_Current
Customer_Deposits_Savings
Customer_Deposits_Term
Total_Customer_Deposits2
Deposits_from_Banks2
Repos_and_Cash_Collateral
Other_Deposits_and_Short_term_2
Total_Deposits_Money_Market_and
Senior_Debt_Maturing_after_1_Yea
Subordinated_Borrowing
Other_Funding
Total_Long_Term_Funding
Derivatives4
Trading_Liabilities2
Total_Funding
Fair_Value_Portion_of_Debt
Credit_impairment_reserves
Reserves_for_Pensions_and_Other
Current_Tax_Liabilities
Deferred_Tax_Liabilities
Other_Deferred_Liabilities
Discontinued_Operations
Insurance_Liabilities
Other_Liabilities
Total_Liabilities
Pref_Shares_and_Hybrid_Capital_
Pref_Shares_and_Hybrid_Capital_2
Common_Equity
Non_controlling_Int
Securities_Revaluation_Reserves
Foreign_Exchange_Revaluation_Res
Fixed_Asset_Revaluations_and_Oth
Total_Equity
Total_Liabilities_and_Equity
Memo_Fitch_Core_Capital
Memo_Fitch_Eligible_Capital
Int_Inc_on_Loans_ov_Avera
Int_Expense_on_Customer_Dep
Int_Inc_ov_Avg_Earning
Int_Expense_ov_Avg_Intere
Net_Int_Inc_ov_Avg_Ear
Net_Int_Inc_Less_Loan_Impairmen
Net_Int_Inc_Less_Preferred_
Non_Int_Inc_ov_Gross_Reven
Non_Int_Expense_ov_Gross_Reve
Non_Int_Expense_ov_Avg_As
Pre_impairment_Op_Profit_ov_Avg
Pre_impairment_Op_Profit_ov_Avg2
Loans_and_securities_impairment_
Operating_Profit_ov_Avg_Equity
Operating_Profit_ov_Avg_Total_
Taxes_ov_Pre_tax_Profit
Pre_Impairment_Operating_Profit_
Ope_Profit_ov_Risk_Weighted
Net_Inc_ov_Avg_Total_Equity
Net_Inc_ov_Avg_Total_Assets
Fitch_Comprehensive_Inc_ov_Aver
Fitch_Comprehensive_Inc_ov_Aver2
Net_Inc_ov_Av_Total_Assets_plu
Net_Inc_ov_Risk_Weighted_Assets
Fitch_Comprehensive_Inc_ov_Risk
Fitch_Core_Capital_ov_Weight_Risk
Fitch_Eligible_Capital_ov_Weighted
Tangible_Common_Equ_ov_Tangible
Tier_1_Regulatory_Capital_Ratio
Total_Regulatory_Capital_Ratio

40

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data18157
data18165
data18170
data18175
data18177
data18180
data18190
data18195
data18200
data18205
data18210
data18215
data18220
data18230
data18235
data18245
data18250
data18255
data18305
data18310
data18315
data18320
data18325
data18330
data18335
data18338
data18340
data18342
data18351
data18355
data18360
data18365
data18370
data18375
data18380
data18385
data18410
data18415
data18420
data18425
data18435
data18440
data18445
data18450
data18460
data18465
data18470
data18475
data18480
data18485
data18487
data18488
data18490
data18492
data18494
data18496
data18499
data18500
data18502
data18504
data18506
data18508
data18510
data18511
data18512
data18513
data18514
data18515
data18516
data18517
data18518
data18519
data18520
data18530
data18540
data18545
data18550
data18555
data18560
data18565
data18610
data18615
data18620
data18625

Core_Tier_1_Regulatory_Capital_R
Equity_ov_Total_Assets
Cash_Dividends_Paid_Declared_ov_
Cash_Dividend_Paid_Declared_ov_F
Cash_Dividends_Share_Repurchas
Net_Inc_Cash_Dividends_ov_Tot
Growth_of_Total_Assets
Growth_of_Gross_Loans
Impaired_LoansNPLs_ov_Gross_Loan
Reserves_for_Imp_Loans_ov_Gro
Reserves_for_Imp_Loans_ov_Imp
Impaired_Loans_less_Reserves_for
Loan_Impairment_Charges_ov_Avg
Net_Charge_offs_ov_Avg_Gross_L
Impaired_Loans_Foreclosed_Asse
Loans_ov_Customer_Deposits
Interbk_Asset_ov_Interbk_Liab
Cust_Deposits_ov_Total_Funding
Managed_Securitized_Assets_Repor
Other_off_balance_sheet_exposure
Guarantees
Acceptances_and_documentary_cred
Committed_Credit_Lines
Other_Contingent_Liabilities
Total_Business_Volume
Memo_Total_Weighted_Risks
Fitch_Adjustments_to_Weighted_Ri
Fitch_Adjusted_Weighted_Risks
Avg_Loans
Avg_Earning_Assets
Avg_Assets
Avg_Managed_Assets_Securitiz
Avg_Int_Bearing_Liabili
Avg_Common_equity
Avg_Equity
Avg_Customer_Deposits
Loans_Advances_<_3_months
Loans_Advances_3_12_Months
Loans_and_Advances_1_5_Years
Loans_Advances_5_years
Debt_Securities_<_3_Months
Debt_Securities_3_12_Months
Debt_Securities_1_5_Years
Debt_Securities_>_5_Years
Interbank_<_3_Months
Interbank_3_12_Months
Interbank_1_5_Years
Interbank_>_5_Years
Retail_Deposits_<_3_months
Retail_Deposits_3_12_Months
Retail_Deposits_1_5_Years
Retail_Deposits_>_5_Years
Other_Deposits_<_3_Months
Other_Deposits_3_12_Months
Other_Deposits_1_5_Years
Other_Deposits_>_5_Years
Interbank_<_3_Months2
Interbank_3_12_Months2
Interbank_1_5_Years2
Interbank_>_5_Years
Senior_Debt_Maturing_<_3_Months
Senior_Debt_Maturing_3_12_Months
Senior_Debt_Maturing_1_5_Years
Senior_Debt_Maturing_>_5_Years
Total_Senior_Debt_on_Balance_She
Fair_Value_Portion_of_Senior_Deb
Covered_Bonds
Subord_Debt_Maturing_<_3_Months
Subord_Debt_Maturing_3_12_Month
Subord_Debt_Maturing_1_5_Years
Subord_Debt_Maturing_>_5_Years
Total_Subordinated_Debt_on_Balan
Fair_Value_Portion_of_Subordinat
Net_Inc
Add_Other_Adjustments
Published_Net_Inc
Equity2
Add_Pref_Shares_and_Hybrid_Cap
Add_Other_Adjustments
Published_Equity
Total_Equity_as_reported_includ
Fair_value_effect_incl_in_own_de
Non_loss_absorbing_non_controlli
Goodwill2

41

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data18630
data18635
data18640
data18650
data18655
data18660
data18665
data18670
data18680
data19020
data19030
data19040
data19050
data19060
data19065
data19066
data19070
data19080
data19090
data19100
data19110
data19120
data19130
data19140
data19150
data19152
data19154
data19180
data19182
data19183
data29110
data29112
data29114
data29116
data29118
data29120
data29130
data29140
data29142
data29144
data29146
data29148
data29150
data29160
data29180
data29190
data29195
data29200
data29205
data29210
data29215
data29220
data29230
data29240
data29245
data29250
data29252
data29254
data29256
data29270
data29272
data29274
data29276
data29278
data29279
data30070
data30080
data30090
data30130
data30140
data30160
data30170
data30180
data30190
data30200
data30210
data30240
data30250
data30260
data30290
data30300
data30310
data30315
data30316

Other_intangibles
Deferred_tax_assets_deduction
Net_asset_value_of_insurance_sub
First_loss_tranches_of_off_balan
Fitch_Core_Capital
Eligible_weighted_Hybrid_capital
Government_held_Hybrid_Capital
Fitch_Eligible_Capital
Eligible_Hybrid_Capital_Limit
Int_Inc_on_Mortgage_Loan
Int_Inc_on_Other_Consume
Int_Inc_on_Corporate_C
Int_Inc_on_Other_Loans
Total_Int_Inc_on_Loans
Memo_Int_on_Leases_include
Memo_Int_Inc_on_Impaire
Int_Expense_on_Cust_Dep_Cur
Int_Expense_on_Cust_Dep_Sav
Int_Expense_on_Cust_Dep_Ter
Total_Int_Expense_on_Custom
Total_Int_Expense_on_Other_
Int_Expense_on_Long_term_Bo
Int_Expense_on_Subordinated
Int_Expense_on_Other_Fundin
Total_Int_Expense_on_Long_t
Memo_Int_on_Hybrids_includ
Memo_Int_Expense_on_Leases
Inc_from_Foreign_Exchange_ex
Negative_Goodwill_in_Non_operati
Goodwill_write_off
Trading_Assets_Debt_Sec_NoBreak
Trading_Assets_Debt_Sec_Govern
Trading_Assets_Debt_Sec_Banks
Trading_Assets_Debt_Sec_Corpor
Trading_Assets_Debt_Sec_Struct
Trading_Assets_Equities
Trading_Assets_Commodities
Debt_Sec._designated_at_FV_throu
Debt_Securities_at_FV_Governme
Debt_Securities_at_FV_Bank
Debt_Securities_at_FV_Corporat
Debt_Securities_at_FV_Structur
Equity_Securities_at_FV
Loans_at_FV_through_the_Inc_S
Trading_Assets_Other
Total_Trading_Assets_at_FV_throu
AFS_Assets_Debt_Securities_wh
AFS_Assets_Government
AFS_Assets_Banks
AFS_Assets_Corporates
AFS_Assets_Structured
AFS_Assets_Equities
AFS_Assets_Other
Total_AFS_Assets
HTM_Debt_Securities_where_no_
HTM_Government
HTM_Assets_Banks
HTM_Assets_Corporates
HTM_Assets_Structured
Total_HTM_Debt_Securities
Total_Debt_Securities_Governme
Total_Debt_Securities_Banks
Total_Debt_Securities_Corporat
Total_Debt_Securities_Structur
Total_Debt_Securities_Equities
Gross_Charge_offs
Recoveries
Net_Charge_offs
Colle_ov_Gral_Loan_Impair
Indiv_ov_Specific_Loan_Impai
Normal_Loans
Special_Mention_Loans
Substandard_Loans
Doubtful_Loans
Loss_Loans
Other_Classified_Loans
90_Days_past_due
Nonaccrual_Loans
Restructured_Loans
Ordinary_Share_Capital_and_Premi
Legal_Reserves
Retained_Earnings
Profit_ov_Loss_Res_ov_Inc_for_t
Stock_Options_to_be_Settled_in_E

42

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Treasury_Shares
Non_controlling_Int
Other_Common_Equity
Total_Common_Equity
Valuation_Reserves_for_AFS_Secur
Valuation_Reserves_for_FX_in_OCI
Valuation_Reserves_for_PP_E_ov_Fixe
Valuation_Reserves_in_OCI_Othe
Total_Valuation_Reserves_in_OCI
Cash_Flow_Hedge_Reserve
Stock_Options_to_be_Settles_with
Pension_Reserve_Direct_to_Equity
Other_OCI_Reserves
Total_OCI_Reserves
Other_Equity_Reserves
Total_Other_Equity_Reserves
Hybrid_Securities_Reported_in_Eq
Total_Reported_Equity_including_
Non_controlling_Minority_Interes
Component_of_Convertible_Bond_Re
Other_Non_loss_Absorbing_Items_R
Dividend_Declared_after_Year_End
Total_Dividends_Related_to_Perio
Total_Dividends_Paid_and_Declare
Share_Repurchase
Deferred_Tax_Assets_to_be_Deduct
Intangibles_to_be_deducted_from_
Embedded_Value
Hybrid_Capital_Fitch_Class_A
Hybrid_Capital_Fitch_Class_B
Hybrid_Capital_Fitch_Class_C
Hybrid_Capital_Fitch_Class_D
Hybrid_Capital_Fitch_Class_E
Weighted_Total_of_Fitch_Hybrid_C
Weighted_Total_of_Fitch_Hybrid_2
Regulatory_Tier_1_Capital
Total_Regulatory_Capital
Tier_1_Regulatory_Capital_Ratio2
Total_Regulatory_Capital_Ratio2
Risk_Weighted_Assets_including_f
Risk_Weighted_Assets_Credit_Ri
Risk_Weighted_Assets_Market_Ri
Risk_Weighted_Assets_Operation
Risk_Weighted_Assets_Other
Risk_Weighted_Assets_excluding_F
Capital_Charge_Credit_Risk
Capital_Charge_Market_Risk
Capital_Charge_Operational_Marke
Net_Open_FX_Positions
Standardised_Int_Rate_Shock
IRB_Banks_Expected_Loss
IRB_Banks_Loan_Loss_Reserves
First_Loss_Pieces_Retained_from_
Equity_Investments_deducted_from
Total_Securities2
Pledged_Securities
Unencumbered_Securities
Reverse_repo_included_in_loans
Reverse_repo_incl_in_loans_and_a
Reverse_repo_in_assets_other
Cash_collateral_on_securities_bo
Repo_included_incl_in_cust_depos
Repo_included_incl_in_bk_deposit
Repo_included_incl_in_liab_other
Cash_collateral_on_securities_le
Avg_Reverse_repurchase_agree
Number_of_Employees
Number_of_Branches
Regulatory_Tier_I_Capital_Ratio
Core_Tier_1_Regulatory_Capital_R
Regulatory_Total_Capital_Ratio
Leverage_Ratio
Assets_under_Management
Assets_under_Administration
Total_Trust_Assets
Deposits_of_Governments_and_Muni
Total_Exposure_to_Central_Bank
Government
Related_Party_Loans
Trust_Account_Loans

43