OECD banking statistics: methodological country notes : 2010

200 Pages·2011·2.504 MB·English

by  OECD

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OECD Banking Statistics
METHODOLOGICAL COUNTRY NOTES
Trends in bank profi tability and factors affecting it are major indicators of changes in the state
of health of national banking systems. The present publication complements OECD Banking
Statistics: Financial Statements of Banks 2010 which provides a unique tool for analysing
developments in bank profi tability in OECD countries. In addition to information on fi nancial
statements of banks in OECD countries, they include data on the number of reporting banks,
their branches and staff, structural information on the whole fi nancial sector and ratios aiming at
facilitating the analysis of bank profi tability of OECD countries.
The methodological country notes included in this volume were prepared to facilitate the
OECD Banking
comprehension and the interpretation of the statistics and to provide a brief description of the
activities of banks in each country.
Statistics
COUNTRIES COVERED
Austria, Belgium, Canada, Chile, Czech Republic, Denmark, Finland, France, Germany, Greece,
Hungary, Ireland, Italy, Japan, Korea, Luxembourg, Mexico, Netherlands, New Zealand, Norway,
METHODOLOGICAL
Poland, Portugal, Slovak Republic, Spain, Sweden, Switzerland, Turkey, United Kingdom and
United States.
COUNTRY NOTES
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Please cite this publication as: Y
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OECD (2011), OECD Banking Statistics: Methodological Country Notes 2010, OECD Publishing. O
T
http://dx.doi.org/10.1787/9789264089907-en ES
This work is published on the OECD iLibrary, which gathers all OECD books, periodicals and statistical
databases. Visit www.oecd-ilibrary.org, and do not hesitate to contact us for more information.
2010
-:HSTCQE=U]^]^V:
ISBN 978-92-64-08989-1
30 2010 13 1 P 2010
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OECD Banking Statistics:
Methodological
Country Notes
2010
This work is published on the responsibility of the Secretary-General of the OECD. The
opinions expressed and arguments employed herein do not necessarily reflect the official
views of the Organisation or of the governments of its member countries.
Please cite this publication as:
OECD (2011), OECD Banking Statistics: Methodological Country Notes 2010, OECD Publishing.
http://dx.doi.org/10.1787/9789264089907-en
ISBN 978-92-64-08989-1 (print)
ISBN 978-92-64-08990-7 (PDF)
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© OECD 2011
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FOREWORD
Foreword
T
his 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.
Considering the difficulties that may be encountered in the international comparability of the
statistics, methodological notes were prepared to facilitate the comprehension and the interpretation
of the data. In addition, the notes also provide some information on the banking system and the
activities of banks in each OECD Member country.
The preparation of this publication benefited from the work of the Financial Statistics Section of
the OECD Statistics Directorate but could not have been accomplished without the assistance of the
members of the OECD Working Party on Financial Statistics and the national statistics and the
national administrations which they represent.
OECD BANKING STATISTICS: METHODOLOGICAL COUNTRY NOTES 2010 © OECD 2011 3

TABLE OF CONTENTS
Table of Contents
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Methodological Country Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Austria . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Belgium . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Canada. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Chile. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
Czech Republic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
Denmark . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Finland. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
France. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
Germany . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
Greece. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
Hungary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Ireland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69
Italy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73
Japan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81
Korea . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89
Luxembourg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93
Mexico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99
Netherlands . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107
New Zealand. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 117
Norway. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125
Poland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131
Portugal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139
Slovak Republic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 149
Spain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 153
Sweden . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 167
Switzerland. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 173
Turkey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177
United Kingdom. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185
United States. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193
OECD BANKING STATISTICS: METHODOLOGICAL COUNTRY NOTES 2010 © OECD 2011 5

INTRODUCTION
Introduction
T
he 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.
The present volume includes methodological country notes with a view to facilitating
the analysis and the interpretation of the quantitative information included in the above
publication and to enabling the user of the data to judge how cautiously the figures should
be used for comparative purposes. The presentation of the notes is, as much as possible,
standardised under the following headings:
● institutional coverage, and the relative importance of the institutions covered as
compared with the whole financial system;
● geographical coverage and degree of consolidation indicating whether domestic or
foreign financial or non-financial subsidiaries of the reporting banks are covered by the
data and whether branches and/or subsidiaries of foreign banks are included;
● structure of the banking system including information on the regulatory framework;
● summary description of activities of banks: payment facilities, deposit business, lending
business, savings instruments, money market business, security business, foreign
exchange business, non-bank business.
● explanations on individual items and reconciliation tables for income statement and
balance sheet items giving detailed information on the way in which the data included
in the present publication are derived from generally more detailed national data;
● sources of data.
Institutional coverage
In principle, the statistics are intended to cover all institutions which conduct ordinary
banking business, i.e.institutions which primarily take deposits from the public and
provide finance for a wide range of purposes. Given structural and regulatory differences
between national systems, it is not possible to provide statistics based on a uniform
concept of the institutional coverage of credit institutions for all OECD countries. Moreover,
the availability of the underlying data also has an impact on the coverage of the statistics.
It should be noted that, as a result of different reporting methods, these statistics are not
* Banking Statistics—Financial Statements of Banks is available both as paper and electronic editions.
OECD BANKING STATISTICS: METHODOLOGICAL COUNTRY NOTES 2010 © OECD 2011 7
INTRODUCTION
compatible with the series published in Financial Accounts of OECD Countries while they are
not integrated in the System of National Accounts.
Although data are published under the standard framework according to headings
listed in SectionV below, the coverage of banking groups may vary in their composition
and definition across the reporting countries. Therefore, the coverage of banking groups is
defined following national criteria for each country and described in the individual country
notes.
Countries report data for one or more of the following standard banking groups:
● All banks.
● Commercial banks.
● Large commercial banks as a sub-set of commercial banks.
● Savings banks.
● Other groups of banks, reported for countries where applicable.
Geographical coverage and degree of consolidation
OECD recommends that data included in these statistics should be consolidated
world-wide, i.e.overseas branches of reporting banks as well as domestic/foreign
subsidiaries should be included. Country notes provide information regarding the coverage
of reporting banks and the statistical treatment of foreign bank branches and/or
subsidiaries.
Structure if the banking system
The country notesinclude a description of the banking system as well as information
on the regulatory framework.
Summary description of activities of banks
Adescription of banks’ activities is included, as much as possible, to cover information
under the following headings:
● payment facilities;
● deposit business;
● lending business;
● savings instruments;
● money market business;
● security business;
● foreign exchange business;
● non-bank business;
● other.
Reconciliation of national data with the OECD presentation
To further facilitate the analysis for users of the statistics, this publication provides
descriptive notes and/or reconciliation tables describing the correspondence between the
standard OECD framework and their national accounting system used in Member
8 OECD BANKING STATISTICS: METHODOLOGICAL COUNTRY NOTES 2010 © OECD 2011