LISTING OF THE WORLD’S LARGEST BANKS and TABLE OF COUNTRY RANKINGS at the end of the article.

After four years as the largest bank in the world, Sumitomo Bank of Japanhas finally been knocked off the top spot in this year’s survey. Since itis the first major Japanese bank so far to announce provisions for bad debt,this is hardly surprising – it announced losses of $3.2 billion in 1995,the first Japanese bank ever to record a deficit. The slight fall in capital(0.42%) drops Sumitomo to sixth place in the rankings.

With the merger of Mitsubishi and Bank of Tokyo not taking effect untilApril 1 1996 (and thus too late for inclusion in our rankings), HSBC’s $26,665million equity figures put it in first place. The UK-based bank also madethe most profits last year with $3.8 billion, nearly a billion dollars morethan its nearest rival, Chase – newly formed from the merger of ChemicalBank and Chase Manhattan and now America’s largest bank.

A glance over the rest of the top 200 shows that the banking industry iscontinuing along a healthy path. All the top 10 have recorded market capitalof $20 billion or more, 21 banks made a profit of over $1 billion, and onlytwo banks reported a loss in 1995.

Another characteristic of the last 12 months has been mergers among severalof the top banks. In addition to the Chase-Chemical marriage, First Chicagoand NBD Corporation joined forces in the US and now stand at 42 in the worldrankings, five places behind the newly merged Lloyds and TSB bank groupin the UK. The equity of Halifax Building Society, also from the UK, soaredto $10.1 billion after its merger with Leeds Permanent Building Society.In Switzerland the rumours of a merger between UBS and CS Holding came tonothing, although a merger between two of the big three Swiss banks – SwissBank Corporation being the third – still cannot be ruled out. Undoubtedlymergers will continue to affect the rankings over the course of the next12 months.

This year, in conjunction with Eurastar (see methodology box), we have managedto expand our rankings to include a total of 1,249 banks from 134 countries- 23 more than last year. Countries being listed for the first time comefrom all continents. They including El Salvador, Macau, Mozambique and Angola,as well as former eastern bloc states such as Albania, Estonia, Armeniaand Belarus.

One country worthy of note is Portugal, whose banking industry has consolidatedinto several groupings. The main one is the Champalimaud group which comprisesBanco Totta & Acores, Banco Pinto & Sotto Mayor and Credito PredialPortugues. Also, Banco Comercial Portugues has grouped with Banco Portuguesdo Atlantico, Banco Fomento & Exterior with Banco Borges & Irmao,and Banco Portugues do Investimento has teamed up with Banco Fonsecas &Burnay. Because most have yet to report their 1995 results, and becausenot all the groupings are mergers or takeovers, we have printed the banksaccording to last year’s tables.

The banking sector in Lebanon – one of the strongest before the civil warsand invasions of the last 20 years – is growing rapidly. The figures for1994 (the latest available) show the top four banks recording equity growthof over 100%, with that of Crédit Libanais at 366%. Assets have alsogrown significantly, although the gains have not been as dramatic as withequity.

In Mexico, by contrast, the 1995 figures indicate a general drop in equity,assets and profits as a result of the debt crisis that hit the country atthe beginning of last year. We rank our analysis by shareholder’s equity- measured in accordance with the tier one requirements laid down by theBank for International Settlements in Switzerland – because it is generallyregarded as a more reliable means of gauging a bank’s inherent strengththan assets.

But, as was mentioned in last year’s analysis, banks can be overcapitalized,and the growing trend to rectify this with share buy-backs might prove difficultto measure by our ranking method.

Five major banks have announced buy-back plans in the last year – BankAmerica,Citicorp, Wells Fargo and First Bank System in the US, and Barclays in theUK – yet all have seen a rise in market capitalization because stock marketstend to look favourably on those businesses which have learnt from the excessesof the 1980s and treat their capital with more caution.

Definitions Shareholders’ equity is the sum of the following, as applied by theregulatory authorities of each country: common stock, preferred stock, surplus/premium,statutory reserve, legal reserve, revaluation reserve, retained earnings,profit not distributed and minority interest. Treasury stock and dividendspayable are subtracted from the total. Subordinated debt and non-capitalreserves, such as untaxed reserves, are excluded.

Total assets are as reported in financial statements, net of contraaccounts.

Net income is as reported in financial statements, after taxes, whenpossible, and includes extraordinary items. In addition, net income is beforeuntaxed allocation to reserves, in line with the regulations in each country.

Return on equity is calculated using total capital funds, which inaddition to shareholders’ equity include for example qualified subordinateddebentures and reserve for loan loss.

Methodology

The rankings in the Euromoney Bank Atlas were compiled from the Eurabankdatabase, as supplied by the Eurastar division of Sleigh Corporation, FranklinLakes, New Jersey, USA. For further information regarding the Eurabankdatabase, please call +1 201 405 1800.

All institutions whose primary business is taking deposits are eligiblefor inclusion. Figures are presented, where possible, in consolidated form,including data from non-banking activities. Banks which are owned by otherfinancial institutions are not listed separately, but are consolidated inthe parent’s figures. Banking groups are limited, however, to those organizationswhere the parent holds management control over the subsidiaries.

The information in the survey comes from either banks’ consolidated annualreports or a detailed questionnaire sent out by Euromoney in early April.

The world’s top 200 banks

Rank	Rank	Bank	Fiscal	Shareholders’	Equity	Total	Asset	Net	Profit	Return on	US$
’95	94		period	equity	growth	assets	growth	profit	growth	average	differential
				($m)	(%)	($m)	(%)	($m)	(%)	equity	(%)
1	2	HSBC Holdings	1995	26,665	19.98	351,568	11.65	3,818	19.01	15.62	-0.8
2	10	Mitsubishi Bank	1995	23,589	38.23	589,847	29.24	392	6.36	1.93	15.48
3	3	Dai-IchiKangyo Bank	1995	22,951	15.09	605,390	13.96	313	169.46	1.46	15.48
4	4	SanwaBank	1995	22,772	15.76	606,823	16.46	246	-44.77	1.16	15.48
5	5	FujiBank	1995	22,492	14.62	597,871	11.95	56	-83.5	0.27	15.48
6	1	SumitomoBank	1995	22,145	-0.42	596,573	13.05	-3,178	n/a	-14.32	15.48
7	7	SakuraBank	1995	21,597	15.42	583,615	12.3	246	41.14	1.22	15.48
8	14	UnionBank of Switzerland	1995	21,366	18.51	336,189	28.04	1,454	18.23	7.38	13.99
9	22 & 36	Chase	1995	20,836	10.9	303,989	6.52	2,959	19	n/a	n/a
10	9	Crédit Agricole	1995	20,671	16.94	386,385	17.74	1,378	22.1	7.19	9.1
11	6	BankAmerica	1995	20,222	7.05	232,446	7.88	2,664	22.43	13.62	n/a
12	8	Citicorp	1995	19,651	10.25	256,853	2.54	3,464	2.91	18.49	n/a
13	11	Deutsche Bank	1995	18,077	17.15	481,231	30.07	1,524	73.58	9.1	8.04
14	13	Industrial Bank of Japan	1995	15,912	16.22	457,201	11.05	347	62.72	2.34	15.48
15	28	CSHolding	1995	15,091	14.78	358,736	20.24	1,339	22.58	9.49	13.99
16	27	NationalWestminster Bank	1995	14,871	4.7	260,822	5.62	1,882	10.18	12.94	-0.8
17	15	Barclays	1995	14,506	9.62	261,680	3.12	2,114	14.77	15.24	-0.8
18	18	NationsBank	1995	12,800	16.25	187,298	10.43	1,950	15.38	16.38	n/a
19	16	ABN Amro Holding	1995	12,622	13.32	340,644	17.13	1,631	23.76	13.72	8.15
20	23	Bankof Tokyo	1995	12,589	18.1	299,646	10.26	448	-9.43	3.85	15.48
21	20	Long-Term Credit Bank Of Japan	1995	12,499	14.25	381,624	22.08	78	-75.5	0.67	15.48
22	21	Tokai Bank	1995	12,454	14.25	363,295	11.39	56	-82.5	0.48	15.48
23	19	Swiss Bank Corporation	1995	12,262	1.61	250,567	54.85	915	48.01	7.52	13.99
24	39	BanqueParibas	1995	12,088	1.55	272,211	12.38	-520	-188.9	-4.33	9.1
25	26	Asahi Bank	1995	12,029	15.8	314,103	14	190	-6.52	1.7	15.48
26	33	SociétéGénérale	1994	11,568	17.61	278,013	6.84	720	17.5	6.72	10.26
27	31	Rabobank Nederland	1995	11,310	19.38	182,946	17.98	889	20.19	8.56	8.15
28	40	Commerzbank	1995	11,244	21.7	281,943	27.66	683	0.26	6.67	8.04
29	29	Dresdner Bank	1995	10,799	8.66	337,970	30.82	843	26.82	8.13	8.04
30	25	Bank of China	1994	10,482	-18.76	245,742	-26.77	991	-53.34	8.48	-31.33
31	20	JP Morgan	1995	10,450	9.22	184,879	19.34	1,295	6.58	12.94	n/a
32	12	Industrial & CommercialBank of China	1994	10,379	-31.57	311,832	-7.68	502	-64.57	3.93	-31.33
33	32	Banque Nationale de Paris	1995	10,378	9.96	325,247	1973	364	17.53	3.67	9.1
34	56	Halifax Building Society	1996	10,170	52.55	154,148	44.24	1,130	17.16	13.42	5.49
35	34	Mitsubishi Trust &Banking	1995	9,937	16.13	178,749	9.51	168	-24.69	1.82	15.48
36	41 & 121	Lloyds TSB Group	1995	9,891	-14.49	229,473	23.67	1,752	0.34	16.33	-1.88
37	37	Sumitomo Trust &Banking	1995	9,612	14.55	175,012	16.36	56	-71.13	0.62	15.48
38	45	National Australia Bank	1995	8,968	17.02	111,043	16.56	1,487	17.73	17.88	2.12
39	35	Caisse des Dépôtset Consignations	1994	8,920	13.37	122,742	-7.07	432	-8.88	5.14	10.26
40	17	Westdeutsche Landesbank Girozentrale	1995	8,829	10.71	291,312	22.64	363	31.27	4.32	8.04
41	38	Crédit Lyonnais	1995	8,727	-1.27	339,391	3.5	3	-100.1	0.03	9.1
42	76	FirstChicago NBD Corp	1995	8,452	156.74	122,002	158.97	1,150	116.16	19.58	n/a
43	24	Caisses d’Epargne et Prévoyance -CEP	1994	8,326	14.11	187,879	19.16	246	-18.1	3.15	10.26
44	42	BancOne	1995	8,203	10.27	90,176	1.62	1,272	35.75	16.26	n/a
45	47	Crédit Mutuel	1995	7,834	19.89	105,305	20.76	349	14.03	4.86	9.1
46	96	BancoSantander	1995	7,737	15.97	135,672	18.84	618	16.32	8.58	8.56
47	44	MitsuiTrust & Banking Company	1995	7,721	15.15	154,691	3.38	78	-10.18	1.09	15.48
48	50	Daiwa Bank	1995	7,352	14.43	204,956	15.09	22	-82.23	0.32	15.48
49	46	Bayerische Hypotheken-und Wechsel-Bank	1995	7,318	11.75	208,275	17.11	472	41	6.8	8.04
50	94	BancoBilbao Vizcaya	1995	7,136	14.1	116,472	17.46	692	28.44	10.34	8.56
51	43	Cariplo- Cassa di Risparmio delle Provincie Lombarde	1994	6,924	8.39	107,154	20.36	70	-63.19	1.05	3.39
52	60	ING Bank	1995	6,829	26.95	154,050	22.9	674	25.55	11.05	8.15
53	48	Royal Bank of Canada	1995	6,801	5.03	136,666	5.87	939	7.72	14.15	-0.22
54	49	Banco do Brasil	1994	6,800	-25.2	85,827	-14.45	129	-76.46	1.62	n/a
55	67	PNCBancorp Inc	1995	6,728	40.34	72,452	14.85	448	-20.85	7.78	n/a
56	66	SanpaoloBank Holding	1994	6,586	3.12	152,214	2.94	78	31.03	1.2	3.39
57	52	CanadianImperial Bank of Commerce	1995	6,495	2.3	133,386	18.41	755	13.79	11.76	-0.22
58	53	WestpacBanking Corporation	1995	6,466	5.37	79,905	15.15	715	37.37	11.35	2.12
59	51	Bancadi Roma	1994	6,382	4.05	92,824	3.06	25	-61.46	0.4	3.39
60	57	NipponCredit Bank	1995	6,367	14.08	195,254	17.09	90	-45.65	1.5	15.48
61	112	FleetFinancial Group	1995	6,365	83.22	84,973	74.39	609	-0.65	12.38	n/a
62	61	Yasuda Trust & Banking	1995	6,166	15.06	106,529	15.82	67	73.22	1.17	15.48
63	59	First Union	1995	6,153	13.99	96,740	25.13	1,013	9.51	17.54	n/a
64	62	Abbey National	1995	6,109	5.55	159,855	8.31	1,059	11.07	17.8	-0.8
65	88	Argentaria	1995	6,032	n/a	107,606	n/a	610	n/a	n/a	n/a
66	63	Bankgesellschaft Berlin	1995	5,632	10.93	196,409	23.58	332	21.87	6.2	8.04
67	70	Bank of Nova Scotia	1995	5,546	15.9	109,532	10.48	652	81.34	12.62	-0.22
68	71	Bank of Yokohama	1995	5,450	16.2	137,727	12.93	101	15.47	1.99	15.48
69	77	ShokoChukin Bank	1995	5,394	19.96	185,575	16.27	56	-47.51	1.13	15.48
70	75	Banca Commerciale Italiana	1995	5,387	12.95	100,221	8.14	230	14.58	4.53	3.28
71	73	Toyo Trust & Banking	1995	5,360	15.72	90,930	18.74	78	61.67	1.57	15.48
72	65	Bank of Montreal	1995	5,355	7.2	112,989	9.64	734	19.25	14.18	-0.22
73	91	Norwest	1995	5,313	38	72,134	21.61	956	19.5	20.87	n/a
74	58	Agricultural Bank of China	1994	5,304	-2.2	148,349	-18.56	62	-86.81	1.16	-31.33
75	64	BankersTrust	1995	5,303	4.02	104,002	7.2	215	-65.04	4.13	n/a
76	79	Bankof New York	1995	5,232	21.79	53,720	9.9	914	21.87	19.19	n/a
77	69	Keycorp	1995	5,154	9.71	66,339	-0.69	825	-3.51	16.75	n/a
78	78	BancoBradesco	1995	5,083	7.76	33,774	33.44	555	-0.92	11.33	n/a
79	74	Australia and New Zealand Bank	1995	5,048	5.65	85,003	10.69	794	30.7	16.17	2.12
80	100	Credito Italiano	1995	5,025	40.17	102,648	38.25	123	211.42	2.87	3.28
81	85	Shizuoka Bank	1995	4,892	20.26	85,157	14.71	248	15.62	5.54	15.48
82	92	Commonwealth Bank of Australia	1995	4,844	6.42	70,573	5.99	697	40.22	14.84	-2.81
83	84	Groupe des Banques Populaires	1995	4,796	16.55	112,557	30.02	327	11.68	7.34	9.1
84	68	IstitutoMobiliare Italiano	1994	4,718	8.2	42,283	-7.73	336	1.73	7.4	3.39
85	104	NorinchukinBank	1995	4,689	39.44	498,895	15.43	504	8.26	12.51	15.48
86	54	People`sConstruction Bank of China	1994	4,652	-21.12	165,454	-9.95	331	-24.86	6.28	-31.33
87	141	Standard Chartered	1995	4,638	16.58	60,348	12.89	701	39.25	16.26	-0.8
88	80	RoyalBank of Scotland	1995	4,577	9.71	80,650	12.75	629	3.94	14.37	0.02
89	81	BancaNazionale del Lavoro	1995	4,528	7.82	107,694	9.8	71	67.64	1.62	3.28
90	86	Toronto Dominion Bank	1995	4,504	11.04	80,969	8.83	591	15.99	13.8	-0.22
91	93	Generale Bank	1995	4,504	17.94	161,131	26.98	465	16.96	11.17	8.25
92	–	Deutsche Genossenschaftsbank	1994	4,356	19.16	160,230	25.02	90	-72.38	2.26	11.46
93	97	Chiba Bank	1995	4,338	16.65	96,722	16.6	88	-7.88	2.18	15.48
94	98	Development Bank ofSingapore	1995	4,331	18.02	34,778	12.42	421	15.29	10.52	3.28
96	87	Montedei Paschi di Siena	1995	4,313	6.55	85,848	2.19	118	359.84	2.82	3.28
95	82	BancoCentral Hispanoamericano	1995	4,310	-6.77	92,428	15.77	0	-100.00	0	8.56
97	101	Suntrust Banks	1995	4,270	23.66	46,472	9.26	566	8.22	14.66	n/a
98	160	Sparbanken Sverige(Swedbank)	1995	4,260	33.05	70,192	9.11	497	-3.37	13.33	12.07
99	89	Wells Fargo	1995	4,229	2.4	49,092	-5.98	1,588	87.04	38	n/a

Rank	Rank	Bank	Fiscal	Shareholders’	Equity	Total	Asset	Net	Profit	Return on	US$
’95	94		period	equity	growth	assets	growth	profit	growth	average	differential
				($m)	(%)	($m)	(%)	($m)	(%)	equity	(%)
100	106	Den Danske Bank	1995	4,165	24.72	70,319	26.5	654	387.8	17.44	9.68
101	103	First Interstate Bancorp	1995	4,154	20.9	58,071	4.05	885	20.74	23.32	n/a
102	99	Hokkaido TakushokuBank	1995	4,140	14.86	118,133	11.24	34	-13.39	0.87	15.48
103	83	MellonBank	1995	4,030	-2.54	40,734	5.21	691	59.22	16.93	n/a
104	138	Norddeutsche Landesbank Girozentrale	1994	3,938	33.06	122,395	18.32	63	-44.27	1.82	11.46
105	123	Svenska Handelsbanken	1995	3,904	27.71	71,538	31.52	636	97.28	18.26	12.07
106	95	RafidainBank	1992	3,770	6.35	84,785	53.01	891	-13.71	24.36	n/a
107	110	Wachovia Corp	1995	3,753	14.77	44,964	14.79	598	11.78	17.03	n/a
108	114	Bank of Boston Corporation	1995	3,751	19.38	47,397	6.2	542	24.6	15.73	n/a
109	124	Nykredit	1995	3,748	21.52	71,886	14.25	355	328.92	10.38	9.68
110	119	Banco Itau	1995	3,733	15.3	25,193	34.25	384	-4.59	11.03	n/a
111	118	Skandinaviska EnskildaBanken	1995	3,693	17.25	65,900	19.62	380	n/a	11.11	12.07
112	117	Joyo Bank	1995	3,636	17.13	84,708	20.13	97	-2.31	2.87	15.48
113	122	Oversea-Chinese Banking Corp	1995	3,611	20.53	32,149	18.74	433	-2	13.12	3.28
114	105	Banque Indosuez	1994	3,513	6.74	76,334	16.32	-204	-280.8	-5.99	10.26
115	120	Hokuriku Bank	1995	3,501	15.89	87,928	14.43	51	-21.73	1.55	15.48
116	107	Bank of Taiwan	1994	3,337	17.28	52,402	14.95	463	4.11	14.97	1.23
117	150	Bank of Scotland	1995	3,323	19.18	55,010	20.7	452	91.64	14.78	8.82
118	115	Barnett Banks	1995	3,271	4.37	41,631	0.83	533	9.45	16.64	n/a
119	143	Nordbanken	1995	3,186	18.77	50,930	9.9	772	91.7	26.3	12.07
120	139	Nationwide Building Society	1995	3,166	28.38	57,652	9.8	321	24.46	11.4	8.82
121	130	Bank Austria	1995	3,147	21.78	66,184	11.22	254	89.07	8.88	8.56
122	136	Kredietbank	1995	3,131	17.04	104,587	25.14	408	17.41	14.05	8.25
123	135	Crédit Commercial de France	1994	3,124	32.59	61,554	13.85	225	23.05	8.21	10.26
124	116	Bangkok Bank	1994	3,116	19.07	35,809	16.83	692	27.12	24.14	1.81
125	113	Home Savings of America	1995	3,107	-1.83	51,175	-4.54	70	-7.89	2.23	n/a
126	126	First Fidelity	1995	3,084	7.31	35,366	-2.34	420	-6.46	14.1	n/a
127	111	Caja de Ahorros y Pensiones de Barcelona	1995	3,062	-5.27	66,354	14.02	359	15.4	11.39	8.56
128	–	Merita	1995	3,035	92.41	63,938	99.99	14	-105.5	0.59	8.82
129	134	Ashikaga Bank	1995	2,995	15.76	73,434	12.56	42	22.51	1.51	15.48
130	140	Zenshinren Bank	1995	2,932	18.65	173,535	27.26	134	-1.02	4.97	15.48
131	165	Boatmen`s Bancshares	1995	2,930	33.12	33,704	16.51	419	18.03	16.33	n/a
132	174	Korea Exchange Bank	1995	2,927	23.31	70,259	27.69	138	-8.67	5.21	1.57
133	133	National City	1995	2,920	12.26	36,199	12.72	465	8.39	16.84	n/a
134	–	Banco Popular Espanol	1995	2,917	19.71	27,565	11.85	474	14.23	17.7	8.56
135	144	Caja de Madrid	1995	2,906	17.27	40,261	15.26	284	14.19	10.56	8.56
136	127	CA Banking Group	1994	2,851	15.34	68,909	15.34	193	14	7.26	10.88
137	142	First National Bank of Boston	1995	2,825	16.11	40,274	9.18	341	6.23	12.97	n/a
138	–	Zürcher Kantonalbank	1995	2,814	3.8	48,703	16.67	128	22.31	4.63	13.99
139	152	Hachijuni Bank	1995	2,804	19.2	60,657	16.43	120	18.16	4.64	15.48
140	157	Hanil Bank	1995	2,797	4.17	58,267	20.82	106	-41.75	3.86	1.57
141	145	Bank of Fukuoka	1995	2,795	15.96	70,562	11.17	45	-20.16	1.73	15.48
142	128	Mediobanca	1995	2,749	-1.89	17,625	1.13	95	-30.52	3.41	-3.17
143	155	Banque Bruxelles Lambert	1995	2,737	20.42	109,650	34.8	304	24.83	12.14	8.25
144	129	Korea Development Bank	1994	2,734	11.82	50,225	15.03	298	34.46	11.52	2.42
145	154	First Bank System	1995	2,725	19.78	33,874	29.2	569	35.48	22.76	n/a
146	161	Unidanmark Group	1995	2,722	22.26	46,013	25.98	379	343.38	15.32	9.68
147	179	Allied Irish Banks	1995	2,684	5.29	38,328	17.71	385	16.93	14.72	3.77
148	166	Crédit Communal de Belgique	1995	2,678	21.65	119,105	19.17	308	33.32	12.61	8.25
149	137	United Overseas Bank	1994	2,671	32.37	25,570	20.15	411	44.77	17.55	10.08
150	187	BHF-Bank	1995	2,662	17.73	45,290	20.72	130	14.15	5.3	8.04
151	172	Stadshypotek	1995	2,653	26.49	46,926	7.67	330	155.58	13.87	12.07
152	162	Landeskreditbank Baden-Württemberg	1995	2,640	19.57	78,599	22.61	255	67.81	10.5	8.04
153	168	Banco Hipotecario Nacional	1995	2,627	17.57	4,229	13.46	325	n/a	13.38	-0.05
155	195	US Bancorp	1995	2,617	47.11	31,865	46.28	329	117.88	14.97	n/a
154	146	Comerica	1995	2,608	9.08	35,516	5.99	413	6.72	16.52	n/a
156	153	Woolwich Building Society	1995	2,607	13.97	43,408	3.34	343	12.43	14	-0.8
157	171	Chugoku Bank	1995	2,593	22.19	52,083	17.45	157	32.25	6.65	15.48
158	167	Gunma Bank	1995	2,580	18.4	59,820	17.47	90	26.27	3.79	15.48
159	149	Korea First Bank	1995	2,540	-7.11	58,303	6.94	44	-67.72	1.66	1.57
160	–	Deutsche Postbank	1994	2,531	n/a	60,273	n/a	33	n/a	n/a	n/a
161	164	Landesbank Schleswig-Holstein Girozentrale	1995	2,511	13.56	62,785	22.77	70	65.34	2.98	8.04
162	158	Great Western Bank	1995	2,501	10.91	42,008	5.82	92	15	3.87	n/a
163	151	Alliance & Leicester Building Society	1995	2,496	6.05	35,411	3.25	274	-7.59	11.32	-0.8
164	–	Den Norske Bank	1995	2,495	17.87	25,243	10.57	420	6.09	18.24	7.01
165	170	Hiroshima Bank	1995	2,492	15.88	72,021	13.58	44	-12.27	1.88	15.48
166	169	Chuo Trust & Banking	1995	2,484	15.48	51,250	19.01	22	15.48	0.97	15.48
167	–	SBT-Batif	1994	1,672	-29.4	9,524	-23.88	-70	-6.03	-3.47	10.26
169	–	Landesbank Berlin-Girozentrale	1994	2,463	16.25	73,494	18	264	34.87	11.53	11.46
168	–	Deutsche Pfandbrief-und Hypothekenbk	1995	2,410	26.75	105,487	35.44	98	8.81	4.56	8.04
170	147	Corestates	1994	2,389	21.95	29,487	24.6	245	-22.22	11.27	n/a
171	163	Cho Hung Bank	1995	2,348	5.76	55,422	23.97	142	-24.51	6.21	1.57
172	–	Cassa di RisparmioAncona	1994	2,325	19.22	25,947	27.99	57	-51.16	2.68	3.39
173	188	Shinhan Bank	1995	2,296	24.61	38,135	30.62	179	-10.07	8.66	1.57
174	186	Yamaguchi Bank	1995	2,276	20.56	50,026	16.65	112	0.97	5.38	15.48
175	–	Bank Hapoalim	1995	2,243	2.43	43,411	-0.29	215	13.25	9.72	-3.26
176	177	Caixa Geral de Depositos	1994	2,233	4.42	39,259	23.02	274	38.24	12.52	11.13
177	–	Banco Espanol de Credito	1995	2,191	2.74	42,099	-3.45	0	-100	0	8.56
178	125	Banco di Napoli	1994	2,186	-20.69	62,926	-2.35	-700	-781.5	-28.31	3.39
179	178	Banco Nacional De Mexico – Banamex	1995	2,163	5.27	25,883	-23.4	283	235.08	13.43	-30.32
180	–	Crediop -Credito per le Imprese e le Opere Pubbliche	1994	2,138	4.95	30,035	-2.18	92	-22.33	4.41	3.39
181	–	Overseas UnionBank	1995	2,119	30.77	18,120	24.18	183	22.14	9.79	3.28
182	184	Land Bank of Taiwan	1995	2,114	10.68	39,537	6.8	226	1.53	11.25	2.24
183	–	Malayan Banking Berhad	1995	2,068	35.97	33,523	20.4	354	43.18	19.74	6.72
184	–	Südwestdeutsche Landesbank	1995	2,049	40.35	125,821	15.9	144	58.98	8.19	8.04
185	–	Commercial Bank of Korea	1995	2,025	7.97	49,601	17.38	116	185.68	5.95	1.57
186	180	Bank of Communications	1994	2,020	-20.25	36,110	6.46	414	-37.79	18.17	-31.33
187	193	Bank Leumi Le-Israel	1995	2,012	13.77	36,116	-3.01	131	10.79	6.95	-3.26
188	–	National Commercial Bank	1994	2,011	8.33	18,549	4.12	160	19.09	8.27	n/a
189	173	World Savings & Loans Association	1995	1,984	-5.07	30,443	-1.88	81	52.83	3.98	n/a
190	–	Bank NederlandseGemeenten	1995	1,967	14.61	63,489	14.34	188	15	10.22	8.15
191	–	Crédit Immobilier de France	1994	1,958	19.6	24,550	11.38	153	6	8.53	10.26
192		PargesaHolding	1994	1,954	21.03	2,211	18.37	124	14.78	6.93	12.81
193	183	Leeds Permanent Building Society	1994	1,943	21.8	32,573	10.59	259	35.03	14.64	4.57
194	–	Crédit Foncier de France	1994	1,927	29.76	70,498	9.62	51	-41.34	3	10.26
195	–	Banco de la NacionArgentina	1995	1,917	1.27	12,783	0.91	22	83.33	1.15	n/a
196	–	77 Bank	1995	1,911	21.78	49,989	20.16	121	35.54	6.95	15.48
197	–	Riyad Bank	1995	1,905	2.02	14,469	0.54	204	31.27	10.82	n/a
198	–	Nanto Bank	1995	1,904	17.67	40,714	17.16	55	129.38	3.13	15.48
199	–	Hamburgische Landesbank Girozentrale	1994	1,892	38.55	49,266	19.17	52	11.46	3.17	11.46
200	–	Trust Company of Georgia	1994	1,879	n/a	14,880	n/a	211	n/a	n/a	n/a