Emerging market banks: Methodology

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Emerging market banks: Methodology

Emerging market banks: Turbulent times

The Top 200 Emerging market banks


The ranking was compiled in conjunction with IBCA Limited. All information was supplied by IBCA from banks' consolidated annual reports for 1995 and 1996. Only institutions whose primary business is taking deposits are eligible. Consolidated figures include data from non-banking activities. Banks owned by other financial institutions are not listed separately, but consolidated in the parent's figures. Banking groups are limited, however, to those where the parent holds management control over subsidiaries.

Definitions

Market capitalization: Ordinary shares in circulation multiplied by the current share price.

Shareholders' equity: the sum of the following: issued common stock, capital surplus/premium, statutory reserve, legal reserve, revaluation reserve, contingency reserves (including EU 'fund for general banking risk'), retained earnings, net profit for the year and minority interest. Treasury stock and distributions payable are subtracted from the total. Where consolidated data are used, shareholder equity includes group equity attributable to minorities.

Total assets: as reported in financial statements, net of contra accounts and of eliminations, such as deduction of own shares held.

Net income: as reported in financial statements, after taxes, where possible, including extraordinary items and minority share of group earnings.


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