Financial Data of European Banks: What Do National Supervisors Want to Share?

For the rest of the countries, transparency level of the financial information provided by the National Supervisors about individual banks is assessed using the following parameters:

• bank coverage (for example, all banks, only major banks, all banks excluding branches of foreign banks);
• key financial figures and the level of detalization;
• key financial ratios (including capital adequacy, retung on assets and return on equity);
• classification of the banks info banking categories (for example, into savings banks and commercial banks);
• data frequency;
• date range;
• language and format of the published documents.

Based on the parameters, the transparency level is assigned to one of the following values:

• high
• medium
• low
• n/a (in the case when no information is published)

Transparency Level Assessment Results

Due to the fact that the biggest economies of the European Union (like Germany, France, the United Kingdom and Italy) are among the countries where the national supervisors do not publish the financial information on individual banks, the transparency levels distrbution can be summarized as follows:

• national supervisors do not publish financial information on banks comprising almost 90% of consolidated total assets of the banks operating in the EU;
• for the banks comprising the rest 10% of consolidated total assets, the financial information is published with different levels of transparency.

The details are shown on the chart below.

The results of the transparency level assessment for each of the European Union members as well as the most important assessment parameters are summarized in the table below.

If a national supervisor provides the information, the detailed assessment is available when clicking on the country name in the first column or below the table.

Country	Transparency Level	Coverage	Financial Figures	Financial Ratios
Austria	high	all banks	available	n/a
Belgium	medium	all banks	available	available
Bulgaria	high	all banks	available	n/a
Croatia	medium	all banks	available	available
Cyprus	n/a	n/a	n/a	n/a
Czech Republic	low	major banks	available	available
Denmark	high	all domestic banks	available	available
Estonia	high	all domestic banks	available	available
Finland	medium	all domestic banks	available	n/a
France	n/a	n/a	n/a	n/a
Germany	n/a	n/a	n/a	n/a
Greece	n/a	n/a	n/a	n/a
Hungary	medium	all banks	available	n/a
Ireland	n/a	n/a	n/a	n/a
Italy	n/a	n/a	n/a	n/a
Latvia	medium	all domestic banks	available	available
Lithuania	medium	all banks and credit unions	available	available
Luxembourg	n/a	n/a	n/a	n/a
Malta	low	major banks	available	available
Netherlands	n/a	n/a	n/a	n/a
Poland	low	major banks	available	available
Portugal	n/a	n/a	n/a	n/a
Romania	n/a	n/a	n/a	n/a
Slovakia	n/a	n/a	n/a	n/a
Slovenia	n/a	n/a	n/a	n/a
Spain	n/a	n/a	n/a	n/a
Sweden	n/a	n/a	n/a	n/a
United Kingdom	n/a	n/a	n/a	n/a

 Austria

National Bank of Austria provides annual financial statemens (balance sheets and income statements) of banks operating in Austria in a standard manner. Classification of the banks into banking categories is available. The statements are available in German.

 Belgium

National Bank of Belgium publishes annual reports of banks operating in Belgium. Financial figures and financial ratios are included into the annual reports and are calculated by the reporting banks. The documents are available in French and Dutch.

 Bulgaria

Bulgarian National Bank publishes key financial items of quarterly balance sheets and income statements (including branches of foreign banks). Structure of loans and deposits is also published. Despite a small number of banks operating in Bulgaria, the banks are sub-divided into 3 categories. The documents are available in Bulgarian and English starting from 2004.

 Croatia

Twice a year Croatian National Bank issues a bulletin containing the key figures from balance sheets and income statements of banks operating in Croatia. Capital adequacy ratios and off-balance sheets items are also included. The reports are available in Croatian and English. The first available report dates back to March, 2001.

 Czech Republic

Czech National Bank provided access to annual and semi-annual reports of major banks operating in the Czech Republic.

 Denmark

Danish Financial Supervisory Authority publishes key performance inicators of the banks, operating in Denmark. So-called "Supervisory Diamond" for banks has been elaborated to set up a number of benchmarks to indicate banking activities which initially should be regarded as having a higher risk profile. All the banks are sub-divided into 5 categories. Key items of banks' annual financial reports are also available.

 Estonia

Estonian Financial Supervision Authority provides access to quarterly financial reports (income statements and balance sheets), financial ratios and structure of loans and deposits of Estonian banks. Branches of foreign banks are not included. The data are available starting from 2008, available in Estonian and English.

 Finland

Finnish Financial Supervisory Authority publishes key financial items of annual balance sheets and income statements of Finnish banks, key financial ratios are also calculated. The data are available starting from 2002, available in Finnish and English.

 Hungary

Central Bank of Hungary publishes key financial items of annual balance sheets and income statements of banks operating in Hungary. All the banks are sub-divided into several banking categories. The data are available starting from 2005, published in Hungarian and English.

 Latvia

Financial and Capital Market Commission of Latvia publishes key financial items of quarterly balance sheets and income statements of banks operating in Latvia, key financial ratios are also provided. The data are available starting from 2013, published in Latvian and English.

 Lithuania

Central Bank of Lithuania publishes key financial items of quarterly balance sheets and income statements of banks and credit unions operating in Lithuania, key financial ratios are also provided. The data are available starting from 2013, published in Lithuanian and English.

 Malta

Malta Financial Services Authority provided access to annual and reports of major banks operating in Malta. The data are available starting from 2007, published in English.

 Poland

Polish Financial Supervision Authority publishes key financial items of annual balance sheets and income statements of major banks operating in Poland, key financial ratios are also provided. The data are available starting from 2007, published in Polish and English.