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, and capital adequacy data. For each supervised entity, the five major ratios are compared to the lower quartile, the median and the upper quartile of the relevant group of supervised entities.
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.