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Methodology

Financial analysis

The following ratios are derived from the aggregated figures contained in the financial statements "balance sheet" of credit institutions:

  • Capitalization ratio (CR)

    Ratio between equity (net worth) and total assets. It measures financial leverage and indicates capital adequacy as a primary solvency indicator.

  • Financial position ratio (PF)

    Ratio between financial assets and financial liabilities. Indicator of financial imbalances.

  • Fiscal capitalization ratio (CF)

    Proportion between deferred tax assets and equity. The characteristics of these assets influence the solvency and quality of the capital and its categories.