OECD Banking Statistics: Methodological Country Notes 2010

image of OECD Banking Statistics: Methodological Country Notes 2010

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.

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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.

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