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.

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.

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.

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.

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).

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.

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.

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).

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)

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.

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).

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.

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).

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.

The statistics published in Banking Statistics – Financial Statements of Banks relate to credit institutions in Luxembourg

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.

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.

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.

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)

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.

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.

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.

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.

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.

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.

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.

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.