{
  "data": [
    {
      "name": "roe",
      "label": "Return on Equity",
      "formula": "net_profit / avg_equity",
      "numerator": "net_profit",
      "denominator": "avg_equity",
      "unit": "ratio",
      "averaging_convention": "average of period-start and period-end equity",
      "notes": "Core profitability metric. Avg equity = (equity_start + equity_end) / 2."
    },
    {
      "name": "roa",
      "label": "Return on Assets",
      "formula": "net_profit / avg_assets",
      "numerator": "net_profit",
      "denominator": "avg_assets",
      "unit": "ratio",
      "averaging_convention": "average of period-start and period-end assets",
      "notes": "Core profitability metric. Avg assets = (assets_start + assets_end) / 2."
    },
    {
      "name": "roe_bt",
      "label": "Return on Equity (before tax)",
      "formula": "profit_before_tax / avg_equity",
      "numerator": "profit_before_tax",
      "denominator": "avg_equity",
      "unit": "ratio",
      "averaging_convention": "average of period-start and period-end equity",
      "notes": "Pre-tax profitability. Useful for cross-country comparisons with different tax regimes."
    },
    {
      "name": "roa_bt",
      "label": "Return on Assets (before tax)",
      "formula": "profit_before_tax / avg_assets",
      "numerator": "profit_before_tax",
      "denominator": "avg_assets",
      "unit": "ratio",
      "averaging_convention": "average of period-start and period-end assets",
      "notes": "Pre-tax profitability relative to assets."
    },
    {
      "name": "cost_income",
      "label": "Cost-to-Income Ratio",
      "formula": "operating_costs / operating_income",
      "numerator": "operating_costs",
      "denominator": "operating_income",
      "unit": "ratio",
      "averaging_convention": "none (period flow)",
      "notes": "Efficiency metric. Operating costs include admin expenses and D&A. Operating income = NII + NCI + other income."
    },
    {
      "name": "leverage_ratio",
      "label": "Leverage Ratio",
      "formula": "total_assets / total_equity",
      "numerator": "total_assets",
      "denominator": "total_equity",
      "unit": "ratio",
      "averaging_convention": "none (period-end values)",
      "notes": "Period-end balance sheet leverage. Higher values indicate more leverage."
    },
    {
      "name": "profit_margin",
      "label": "Profit Margin (DuPont)",
      "formula": "net_profit / operating_income",
      "numerator": "net_profit",
      "denominator": "operating_income",
      "unit": "ratio",
      "averaging_convention": "none (period flow)",
      "notes": "DuPont decomposition component: ROE = profit_margin \u00d7 asset_utilization \u00d7 leverage_dupont."
    },
    {
      "name": "asset_utilization",
      "label": "Asset Utilization (DuPont)",
      "formula": "operating_income / avg_assets",
      "numerator": "operating_income",
      "denominator": "avg_assets",
      "unit": "ratio",
      "averaging_convention": "average of period-start and period-end assets",
      "notes": "DuPont decomposition component measuring revenue generation per unit of assets."
    },
    {
      "name": "leverage_dupont",
      "label": "Leverage (DuPont)",
      "formula": "avg_assets / avg_equity",
      "numerator": "avg_assets",
      "denominator": "avg_equity",
      "unit": "ratio",
      "averaging_convention": "average of period-start and period-end values",
      "notes": "DuPont decomposition component. Differs from leverage_ratio (which uses period-end values)."
    },
    {
      "name": "total_assets_usd",
      "label": "Total Assets (USD)",
      "formula": "total_assets / fx_to_usd_avg_period",
      "numerator": "total_assets",
      "denominator": "fx_to_usd_avg_period",
      "unit": "USD millions",
      "averaging_convention": "none (period-end value, converted at average FX rate)",
      "notes": "Returned as total_assets_usd_mm in API responses. FX rate is annual average."
    },
    {
      "name": "total_equity_usd",
      "label": "Total Equity (USD)",
      "formula": "total_equity / fx_to_usd_avg_period",
      "numerator": "total_equity",
      "denominator": "fx_to_usd_avg_period",
      "unit": "USD millions",
      "averaging_convention": "none (period-end value, converted at average FX rate)",
      "notes": "Returned as total_equity_usd_mm in API responses."
    },
    {
      "name": "net_profit_usd",
      "label": "Net Profit (USD)",
      "formula": "net_profit / fx_to_usd_avg_period",
      "numerator": "net_profit",
      "denominator": "fx_to_usd_avg_period",
      "unit": "USD millions",
      "averaging_convention": "none (period flow, converted at average FX rate)",
      "notes": "Returned as net_profit_usd_mm in API responses."
    },
    {
      "name": "profit_before_tax_usd",
      "label": "Profit Before Tax (USD)",
      "formula": "profit_before_tax / fx_to_usd_avg_period",
      "numerator": "profit_before_tax",
      "denominator": "fx_to_usd_avg_period",
      "unit": "USD millions",
      "averaging_convention": "none (period flow, converted at average FX rate)",
      "notes": "Returned as profit_before_tax_usd_mm in API responses."
    },
    {
      "name": "nii_on_assets_pct",
      "label": "Net Interest Income / Assets",
      "formula": "(net_interest_income / avg_assets) \u00d7 100",
      "numerator": "net_interest_income",
      "denominator": "avg_assets",
      "unit": "percent",
      "averaging_convention": "average of period-start and period-end assets",
      "notes": "Net interest margin proxy. Expressed as percentage (e.g., 3.5 = 3.5%)."
    },
    {
      "name": "interest_income_on_assets_pct",
      "label": "Interest Income / Assets",
      "formula": "(interest_income / avg_assets) \u00d7 100",
      "numerator": "interest_income",
      "denominator": "avg_assets",
      "unit": "percent",
      "averaging_convention": "average of period-start and period-end assets",
      "notes": "Gross interest yield on assets."
    },
    {
      "name": "interest_expense_on_assets_pct",
      "label": "Interest Expense / Assets",
      "formula": "(interest_expense / avg_assets) \u00d7 100",
      "numerator": "interest_expense",
      "denominator": "avg_assets",
      "unit": "percent",
      "averaging_convention": "average of period-start and period-end assets",
      "notes": "Cost of funding relative to assets."
    },
    {
      "name": "nci_on_assets_pct",
      "label": "Net Commission Income / Assets",
      "formula": "(net_commission_income / avg_assets) \u00d7 100",
      "numerator": "net_commission_income",
      "denominator": "avg_assets",
      "unit": "percent",
      "averaging_convention": "average of period-start and period-end assets",
      "notes": "Fee income intensity."
    },
    {
      "name": "commission_income_on_assets_pct",
      "label": "Commission Income / Assets",
      "formula": "(commission_income / avg_assets) \u00d7 100",
      "numerator": "commission_income",
      "denominator": "avg_assets",
      "unit": "percent",
      "averaging_convention": "average of period-start and period-end assets",
      "notes": "Gross fee income relative to assets."
    },
    {
      "name": "commission_expense_on_assets_pct",
      "label": "Commission Expense / Assets",
      "formula": "(commission_expense / avg_assets) \u00d7 100",
      "numerator": "commission_expense",
      "denominator": "avg_assets",
      "unit": "percent",
      "averaging_convention": "average of period-start and period-end assets",
      "notes": "Fee expense relative to assets."
    },
    {
      "name": "other_income_on_assets_pct",
      "label": "Other Income / Assets",
      "formula": "(other_income / avg_assets) \u00d7 100",
      "numerator": "other_income",
      "denominator": "avg_assets",
      "unit": "percent",
      "averaging_convention": "average of period-start and period-end assets",
      "notes": "Non-interest, non-commission income relative to assets."
    },
    {
      "name": "opex_total_on_assets_pct",
      "label": "Total Operating Expenses / Assets",
      "formula": "(operating_expenses / avg_assets) \u00d7 100",
      "numerator": "operating_expenses",
      "denominator": "avg_assets",
      "unit": "percent",
      "averaging_convention": "average of period-start and period-end assets",
      "notes": "Total cost burden relative to assets."
    },
    {
      "name": "admin_opex_on_assets_pct",
      "label": "Admin + D&A Expenses / Assets",
      "formula": "((admin_expenses + depreciation_amortization) / avg_assets) \u00d7 100",
      "numerator": "admin_expenses + depreciation_amortization",
      "denominator": "avg_assets",
      "unit": "percent",
      "averaging_convention": "average of period-start and period-end assets",
      "notes": "Administrative and depreciation costs relative to assets."
    },
    {
      "name": "provisions_on_assets_pct",
      "label": "Impairment Provisions / Assets",
      "formula": "(impairment_provisions / avg_assets) \u00d7 100",
      "numerator": "impairment_provisions",
      "denominator": "avg_assets",
      "unit": "percent",
      "averaging_convention": "average of period-start and period-end assets",
      "notes": "Credit risk cost intensity. Negative values indicate net provision releases."
    },
    {
      "name": "tax_on_assets_pct",
      "label": "Income Tax / Assets",
      "formula": "(income_tax_expense / avg_assets) \u00d7 100",
      "numerator": "income_tax_expense",
      "denominator": "avg_assets",
      "unit": "percent",
      "averaging_convention": "average of period-start and period-end assets",
      "notes": "Tax burden relative to assets."
    },
    {
      "name": "asset_growth",
      "label": "Asset Growth (YoY)",
      "formula": "(total_assets - total_assets_prev) / total_assets_prev",
      "numerator": "total_assets - total_assets_prev",
      "denominator": "total_assets_prev",
      "unit": "ratio",
      "averaging_convention": "none (year-over-year change)",
      "notes": "Year-over-year growth in total assets. Null if prior year data unavailable."
    },
    {
      "name": "net_income_growth",
      "label": "Net Income Growth (YoY)",
      "formula": "(net_profit - net_profit_prev) / abs(net_profit_prev)",
      "numerator": "net_profit - net_profit_prev",
      "denominator": "abs(net_profit_prev)",
      "unit": "ratio",
      "averaging_convention": "none (year-over-year change)",
      "notes": "Year-over-year growth in net profit. Uses absolute value of prior year to handle sign changes."
    }
  ],
  "meta": {
    "count": 26
  }
}