Asia 100 and Japan 50: Methodology
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Asia 100 and Japan 50: Methodology

Asian 100: Getting tougher at the top

Japan 50: Japan's unsteady giants

The rankings were compiled in conjunction with Fitch IBCA. All information was supplied by Fitch IBCA from commercial banks' annual reports and financial statements. Where possible, figures are presented in consolidated form and banks owned by other financial institutions are not listed separately.

Shareholder equity: the sum of 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. 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: as reported in financial statements, net of contra accounts and of eliminations, such as deduction of own shares held.

Net income: reported in financial statements before appropriation.

Return on average equity: net income divided by average shareholder equity (as defined above) at year end. In some cases no comparative figures are available for the previous fiscal period. In these instances, this column represents return on equity at year end.

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