Key financial figures 2016–2023

The Finnish Financial Supervisory Authority (FIN-FSA) publishes key financial figures for Finnish banking groups, deposit banks, credit organizations, investment firms, fund management companies and authorised domestic alternative investment fund managers (AIFM) based on annual financial statement. The key figures are derived from individual banks or credit organisations' or investment firms' submission of data to the Financial Supervisory Authority, and will be updated once a year, in spring, after the annual financial statements have been published.

The key figure/ratio calculus includes the following data on each supervised entity: condensed income statement and balance sheet items, total off-balance sheet commitments, capital adequacy data and financial ratios.

The analysis covers all deposit banks, credit organisations and investment firms that are subject to the FIN-FSA reporting requirement at the end of the accounting year in question. Supervised entities that have started to submit reports to the FIN-FSA during a certain accounting period are included in the analysis as of the date when the reporting requirement entered in force. On the other hand, supervised entities that have ceased to submit reports to FIN-FSA before the end of an accounting year will not be included in the analysis for the year.

  • Cost/income ratio = (administrative expenses + cash contributions to resolution funds and deposit guarantee schemes + depreciation)/total operating income, net

 

  • Total operating income, net = net interest income + net fee and commission income - expenses on share capital repayable on demand + dividend income + net income from derecognition of financial assets and liabilities not measured at fair value through profit or loss + net income from financial assets and liabilities held for trading + net income from financial assets and liabilities designated at fair value through profit or loss + net income from hedge accounting + exchange differences + net income from derecognition of non-financial assets + other operating income – other operating expenses

 

  • Return on equity (ROE), % = profit/-loss for the year/average total equity from the beginning and end of period

 

  • Return on total assets (ROA) % = profit/-loss for the year /average total assets from the beginning and end of period

 

  • CET 1 ratio, % = common equity tier 1 capital (CET1)/total risk weighted assets (RWA)

 

  • Tier 1 ratio, % = Tier 1 capital [common equity tier 1 capital (CET1) + additional tier 1 capital (AT 1)] / total risk weighted assets (RWA)

 

  • Own funds ratio, % = own funds/total risk weighted assets (RWA)

 

  • Non-performing exposures/exposures, %
    Non-performing exposures = exposures past due over 90 days + unlikely to pay that are not past due or past due under 90 days.
    Exposures = loans and advances and debt securities which are valued at amortized cost
    Both the denominator and numerator in the formula uses gross values of loans and advances and debt securities, i.e. values which include accumulated impairments.

 

  • Accumulated impairments on non-performing exposures/non-performing exposures
    Accumulated impairments on non-performing exposures = accumulated impairments on loans and advances and debt securities which are valued at amortized cost.