Latin America 100: Definitions and methodology
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BANKING

Latin America 100: Definitions and methodology

Latin America 100: The region's biggest banks

Latin America 100: Capital growth year-on-year

Latin America 100: Asset growth year-on-year

Latin America 100: Profit growth year-on-year

Latin America 100: ROE growth


Shareholder equity is the sum of issued common stock, capital surplus/premium, statutory reserve, legal reserve, revaluation reserve, contingency reserves, retained earnings, net profit for the year and minority interest. Own shares held and distributions payable are subtracted from the total. Where consolidated data are used, shareholder equity includes group equity attributable to minorities.

Total assets are as reported in financial statements, net of contra accounts and of eliminations.

Net income is before appropriation.

Return on average equity is net income divided by average shareholders' equity at year end.

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