Value-added in financial corporations presents the shares of income earned by labour and capital in the value added generated by the financial corporations' sector, and the change in these shares between selected time periods. The indicator is presented net of depreciation. The financial corporations' sector includes all private and public entities engaged in financial activities such as monetary institutions (including the central bank), other financial intermediaries, insurance companies and pension funds. All OECD countries compile their data according to the 2008 System of National Accounts (SNA).

Value-added in non-financial corporations presents the shares of income earned by labour and capital in the value added generated by the non-financial corporations' sector, and the change in these shares between selected time periods. The indicator is presented net of depreciation. The non-financial corporations' sector includes all private and public entities with independent legal status (and close substitutes) that produce goods and non-financial services to the market. All OECD countries compile their data according to the 2008 System of National Accounts (SNA).

The debt-to-equity ratio is a measure of a corporation's financial leverage, and shows to which degree companies finance their activities with equity or with debt. It is calculated by dividing the total amount of debt of financial corporations by the total amount of equity liabilities (including investment fund shares) of the same sector. Debt is the sum of the following liability categories: currency and deposits; debt securities; loans; insurance, pension and standardised guarantee schemes; and other accounts payable. On the denominator side, the equity is represented by the market value of the shares, including investment fund shares, issued. The financial corporations sector (S12) includes all private and public entities engaged in financial activities. If the ratio is 2.5, for example, it means that the outstanding debt is 2.5 larger than the market value of the outstanding equity.

The non-financial corporations' debt to surplus ratio provides an indication of the capacity of non-financial corporations to meet the cost of interest and debt repayments with the operational profits generated. Debt is calculated as the sum the following liability categories: currency and deposits, debt securities, loans, insurance, pensions and standardised guarantee schemes, and other accounts payable. Gross operating surplus (GOS) is the value added generated by production activities after deduction of compensation of employees. The sector non-financial corporations (S11) includes all private and public enterprises that produce goods and non-financial services to the markets. If the ratio debt to GOS of a non-financial corporation is 2.5, this means that the debt outstanding is 2.5 times larger than the annual flow of gross operating surplus.

This indicator presents the ratio between selected financial assets of the banking sector and their total equity; it is also known as the equity multiplier ratio (or financial leverage). The banking sector covers the central bank, and monetary financial institutions, as well as other financial intermediaries (except insurance corporations and pension funds). The financial assets cover currency and deposits; debt securities; and loans. Total equity relates to the market value of equity, excluding investment fund shares.