OECD Banking Statistics: Methodological Country Notes 2010

OECD Banking Statistics: Methodological Country Notes 2010 You do not have access to this content

Click to Access: 
Author(s):
OECD
Publication Date :
17 Jan 2011
Pages :
198
ISBN :
9789264089907 (PDF) ; 9789264089891 (print)
DOI :
10.1787/9789264089907-en

Hide / Show Abstract

Trends in bank profitability and factors affecting it are major indicators of changes in the state of health of national banking systems. This publication complements Banking Statistics: Financial Statements of Banks 2010 which provides a unique tool for analysing developments in bank profitability in OECD countries. In addition to information on financial statements of banks in OECD countries, it includes data on the number of reporting banks, their branches and staff, structural information on the whole financial sector and ratios aiming at facilitating the analysis of bank profitability of OECD countries.

The methodological country notes included in this volume were prepared to facilitate the comprehension and the interpretation of the statistics and to provide a brief description of the activities of banks in each country.

Expand / Collapse Hide / Show all Abstracts Table of Contents

  • Mark Click to Access
  • Click to Access:  Foreword
    This publication provides methodological country notes which complement the statistics published annually under the title Banking Statistics – Financial Statements of Banks. Statistics are based on financial statements of banks in each Member country and are presented in the standard OECD framework. Although the objective is to include in the analysis all institutions which conduct ordinary banking business, namely institutions which primarily take deposits from the public and provide finance for a wide range of purposes, the institutional coverage of banks in the statistics is not the same in each country. Moreover, differences across the countries are due to the availability of the data as well as the structural and regulatory features of national banking systems, accounting rules and practices, and reporting methods.
  • Click to Access:  Introduction
    The annual publication Banking Statistics – Financial Statements of banks* provides statistics on financial statements of banks in OECD countries. National Statistics are re-classified and presented according to a standard framework that was agreed by the OECD Working Party on Financial Statistics. These statistical series also include data on the number of reporting banks, their branches and the staff employed by these institutions. Furthermore, general information is provided for some of the OECD countries regarding the structure of their financial system as well as the share of domestic and foreign currencies in their bank assets and liabilities.
  • Add to Marked List
  • Expand / Collapse Hide / Show all Abstracts Country tables

    • Mark Click to Access
    • Click to Access:  Austria
      The statistics published in Banking Statistics – Financial Statements of Banks comprise all banks which have been granted a license by the Financial Market Authority to conduct banking business in Austria or which have the possibility to conduct banking business based on the freedom of settlement.
    • Click to Access:  Belgium
      Balance sheet figures refer to the information at the end of the calendar year (from 1 January to 31 December), implying the financial situation of 31 December, close of business. From 1999 onwards, the income statement annual figure is the aggregation of the income statements ending between 1 January and 31 December (calendar year). For the previous years, the annual figure is the aggregation of the income statements ending between 1 July and 30 June of the following year. The information is collected with a quarterly frequency.
    • Click to Access:  Canada
      The statistics published in Banking Statistics – Financial Statements of Banks include data for Canada’s chartered banks operating under the federal Bank Act, credit unions and caisses populaires operating under provincial legislation and trust and other deposit taking or lending institutions operating under federal or provincial legislation, whichever is applicable. Data in these tables covering all institutions are readily available from 1988 and are presented in these tables. Data prior to 1988 are readily available only for chartered banks.
    • Click to Access:  Chile
      The branches and the subsidiaries of foreign banks operating in Chile are included, but the branches of the domestic banks operating abroad are not included. Data is presented on an individual basis, i.e. transactions and position of the domestically controlled banks are consolidated with their branches. From December 2008, data is presented on a consolidated basis, i.e. consolidation includes subsidiaries and branches abroad.
    • Click to Access:  Czech Republic
      The statistics presented in Banking Statistics – Financial Statements of Banks cover the 39 universal or specialised savings banks operating in the Czech Republic of which commercial banks (31 banks with more than 50% foreign capital and branches of foreign banks), and savings banks (building savings institutions).
    • Click to Access:  Denmark
      The statistics published in Banking Statistics – Financial Statements of Banks cover the activities of Danish banks and savings banks governed by the Financial Business Act. As from 1974, regulations for commercial banks and savings banks have been identical. A number of banks own non-bank financial subsidiaries such as leasing companies.
    • Click to Access:  Finland
      The statistics published in Banking Statistics – Financial Statements of Banks relate to credit institutions which are part of SNA sector S.122. The credit institutions may be either deposit banks (S.1221) – commercial banks, foreign-owned banks, saving banks and co-operative banks – or other credit institutions (S.1223), such as finance companies or credit card companies.
    • Click to Access:  France
      The statistics published in Banking Statistics – Financial Statements of Banks, Table 1, cover the main categories of banks, which are institutions "generally authorised to receive on-demand deposits or term deposits of less than two years from the public". Those institutions are classified as banks, mutual or co-operative banks, municipal credit banks (branches of foreign banks are not included).
    • Click to Access:  Germany
      Statistics published in Banking Statistics – Financial Statements of Banks relate to all universal banks operating in Germany (with the exception of the legally dependent branches of foreign banks)
    • Click to Access:  Greece
      The statistics published in Banking Statistics – Financial Statistics of Banks are on an annual basis and refer to calendar year. The data relate to commercial banks incorporated in Greece. Separate data are also provided for the: a) five largest banks in this group in terms of total assets; b) co-operative banks as of 2004 onwards. It is noted that after a reclassification starting from 2000, which affected the "commercial banks" category, and following a number of mergers and acquisitions that took place in the past few years and affected the composition of the group of "large commercial banks", data series from 2000 onwards are not comparable with those of earlier years and as of this year the large commercial banks data refer to the top-five banks. Also, other miscellaneous financial institutions refer to leasing, factoring and investment firms and mutual funds, while other miscellaneous monetary institutions refer to the Deposits and Loans Fund.
    • Click to Access:  Hungary
      The statistics in Banking Statistics – Financial Statements of Banks in section Commercial banks cover Commercial banks, Home savings and loan associations and Mortgage banks, but exclude branches of foreign credit institutions. Data refer to the end of each period (1994-2008).
    • Click to Access:  Ireland
      The statistics published in Banking Statistics – Financial Statements of Banks refer to licensed banks and building societies. At the end of 2007, there were 50 banks licensed under Section 9 of the Central bank Act, 1971, and at the end of 2008 there were 49 licensed banks. When banks with the same beneficial ownership are considered as one entity, the number of banks in 2007 is reduced to 43, and in 2008 it is reduced to 23. Of these institutions, over half are engaged almost exclusively in International Financial Services Centre (IFSC)1 business. There were also three building societies. As the Irish banking system has developed, barriers between sectors have become less distinct for the above institutions, as they operate in much the same markets and are collectively regarded as credit institutions.
    • Click to Access:  Italy
    • Click to Access:  Japan
      The statistics published in Banking Statistics – Financial Statements of Banks relate to all banks as defined in the Japanese publication "Analysis of Financial Statements of All Banks", which is released every fiscal year by the Japanese Bankers Association. The number of all banks has changed from 129 banks in 2005 (7 city banks, 64 regional banks, 48 regional banks II, 8 trust banks, plus Shinsei bank and Aozora bank) to 123 banks in 2009 (6 city banks, 64 regional banks, 44 regional banks II, 7 trust banks, plus Shinsei bank and Aozora bank).
    • Click to Access:  Korea
      The statistics of All Banks published in Banking Statistics – Financial Statements of Banks relate to commercial banks, savings banks, and other miscellaneous monetary institutions such as specialised banks (excluding Korea Development Bank and The Export-Import Bank of Korea), merchant banking corporations, and credit unions.
    • Click to Access:  Luxembourg
      The statistics published in Banking Statistics – Financial Statements of Banks relate to credit institutions in Luxembourg
    • Click to Access:  Mexico
      Time coverage refers to a calendar basis (1 January-31 December), based on end-year data. Average assets are calculated with two end-year totals. The number of periods reported for each bank group is determined by their respective data availability, quality and consistency.
    • Click to Access:  Netherlands
      The statistics published in Banking Statistics – Financial Statements of Banks cover, as from 1989, universal banks, banks organised on a co-operative basis, savings banks, mortgage banks, other capital market institutions and security credit institutions. These institutions constitute the most important sectors of the Dutch banking system. As a result of the process of despecialisation, the Netherlands Bank (the Bank) – the Central bank and banking supervisory authority – no longer distinguishes between these groups for statistical purposes. Before 1989, the data include only universal banks and banks organised on a co-operative basis.
    • Click to Access:  New Zealand
      The statistics published in Tables 1 (income statement and balance sheet) and 3 (classification of assets and liabilities of banks) cover organisations registered as banks in New Zealand under the Reserve Bank of New Zealand Act 1989. A significant number of registered banks are branches of foreign banks. Values for branches of foreign banks included in the aggregate data are provided as memo items in Table A at the end of these notes. As at 31 December 2009, there were ten foreign bank branches, six locally-incorporated but overseas-owned banks, and three New Zealand-owned banks. A history of banks registered in New Zealand is available from the Reserve Bank of New Zealand (RBNZ) website (www.rbnz.govt.nz/nzbanks).
    • Click to Access:  Norway
      The statistics published in Banking Statistics – Financial Statements of Banks refer exclusively to commercial banks (including the Postal savings bank – Postbanken – from 1994) and savings banks. At the end of 2009, there were 148 banks in Norway. They accounted for 64 per cent of total outstanding loans to non-financial corporations, municipalities and households, defined as the general public. Several other institutions, apart from commercial banks and savings banks, play an important role in the Norwegian monetary and credit system.
    • Click to Access:  Poland
      Statistics published in the Banking Statistics – Financial Statements of Banks relate to Polish banks (excluding bankrupt banks, banks in liquidation and the National Bank of Poland) since 1993. (See methodological notes in Table 1 of the statistical volume)
    • Click to Access:  Portugal
      The statistics published in Banking Statistics – Financial Statements of Banks refer to financial statements of (universal) banks with their head-offices in national territory, and to some resident bank-like institutions. Includes subsidiaries of foreign banks.
    • Click to Access:  Slovak Republic
      All banks cover commercial banks, home saving banks and branch offices of foreign banks operating in the Slovak Republic except providers of banking services on the crossborder basis. All banks operating in the Slovak Republic are governed by law. A bank is a legal entity with its registered office in the territory of the Slovak republic, founded as a joint stock company, which accepts deposits and provides loans and which holds banking license to perform payments and settlements, clearing and investments in securities for the bank’s own account.
    • Click to Access:  Spain
      The statistics published in Banking Statistics – Financial Statements of Banks cover "all banks" encompassing commercial banks, savings banks and credit co-operatives. The credit institutions included are characterised by the fact that customers’ deposits represent a large part of their liabilities. However, the importance of other substitute financial instruments has been growing progressively.
    • Click to Access:  Sweden
      The statistics published in Banking Statistics – Financial Statements of Banks relate to commercial banks, savings banks, co-operative banks and foreign owned branches. Co-operative banks were transformed into a limited company at the end of 1991. Thereafter these banks are included with commercial banks. Further, a number of significant savings banks were transformed into a limited company, Sparbanken Sverige AB, at the end of 1992 and this is also included in the commercial banks from 1993. Foreign owned banks were allowed in Sweden in 1986 and foreign owned branches in 1990.
    • Click to Access:  Switzerland
      The statistics published in Banking Statistics – Financial Statement of Banks relate to five categories of banks: i) cantonal banks; ii) major banks; iii) regional banks and savings banks; iv) mutual loan banks and Raiffeisen banks (co-operative banks); v) the other banks, both Swiss and foreign-owned. The transactions of branches of foreign banks and private bankers are not covered by these data.
    • Click to Access:  Turkey
      The statistics published in Banking Statistics – Financial Statements of Banks relate to all commercial banks operating in Turkey from 1986 and 2009. At the end of 2009, there were 30 commercial banks including 16 domestic-owned banks and 14 foreign-owned banks. of which 4 banks are participation banks operating on Islamic principles. Participation banks data is included in the data set after 2004. All domestic and foreign-owned banks with their domestic and foreign branches are included in the data set but their domestic or foreign subsidiaries are not counted. The data set also does not cover branches of foreign banks operating in Turkey.
    • Click to Access:  United Kingdom
      The statistics published in Banking Statistics – Financial Statements of Banks cover the world-wide operations of the seven main retail banking groups operating in the UK, but the following paragraphs explain the whole financial services sector in the UK.
    • Click to Access:  United States
      The statistics published in Banking Statistics – Financial Statements of Banks relate to domestic depository institutions including commercial banks, savings institutions, and credit unions. All of these institutions have deposit liabilities that are included in the national monetary aggregates. Commercial banks make a variety of business, real estate, and personal loans, financed mainly by time, savings, and demand and other checkable deposits. Savings institutions lend primarily for housing; their funding sources are similar to those for banks. Credit unions provide personal savings and borrowing products and are not subject to US corporate taxes.
    • Add to Marked List