{
  "kpis": [
    {
      "id": "roe",
      "name": "Return on Equity",
      "formula": "Net Profit / Average Equity (annualised)",
      "unit": "ratio",
      "category": "profitability",
      "dupont_component": true
    },
    {
      "id": "roa",
      "name": "Return on Assets",
      "formula": "Net Profit / Average Assets (annualised)",
      "unit": "ratio",
      "category": "profitability",
      "dupont_component": true
    },
    {
      "id": "roe_bt",
      "name": "Return on Equity (pre-tax)",
      "formula": "Profit Before Tax / Average Equity (annualised)",
      "unit": "ratio",
      "category": "profitability"
    },
    {
      "id": "roa_bt",
      "name": "Return on Assets (pre-tax)",
      "formula": "Profit Before Tax / Average Assets (annualised)",
      "unit": "ratio",
      "category": "profitability"
    },
    {
      "id": "cost_income",
      "name": "Cost-to-Income Ratio",
      "formula": "Operating Costs / Operating Income",
      "unit": "ratio",
      "category": "efficiency"
    },
    {
      "id": "leverage_ratio",
      "name": "Leverage Ratio",
      "formula": "Total Assets / Total Equity",
      "unit": "multiple",
      "category": "leverage"
    },
    {
      "id": "profit_margin",
      "name": "Profit Margin",
      "formula": "Net Profit / Operating Income",
      "unit": "ratio",
      "category": "profitability",
      "dupont_component": true
    },
    {
      "id": "asset_utilization",
      "name": "Asset Utilisation",
      "formula": "Operating Income / Average Assets (annualised)",
      "unit": "ratio",
      "category": "profitability",
      "dupont_component": true
    },
    {
      "id": "leverage_dupont",
      "name": "DuPont Leverage",
      "formula": "Average Assets / Average Equity",
      "unit": "multiple",
      "category": "leverage",
      "dupont_component": true
    },
    {
      "id": "nii_on_assets_pct",
      "name": "Net Interest Income / Assets",
      "formula": "Net Interest Income / Average Assets (annualised)",
      "unit": "ratio",
      "category": "income_structure",
      "dupont_component": true
    },
    {
      "id": "interest_income_on_assets_pct",
      "name": "Interest Income / Assets",
      "formula": "Gross Interest Income / Average Assets (annualised)",
      "unit": "ratio",
      "category": "income_structure",
      "dupont_component": true
    },
    {
      "id": "interest_expense_on_assets_pct",
      "name": "Interest Expense / Assets",
      "formula": "Gross Interest Expense / Average Assets (annualised)",
      "unit": "ratio",
      "category": "income_structure",
      "dupont_component": true
    },
    {
      "id": "nci_on_assets_pct",
      "name": "Net Commission Income / Assets",
      "formula": "Net Commission Income / Average Assets (annualised)",
      "unit": "ratio",
      "category": "income_structure",
      "dupont_component": true
    },
    {
      "id": "commission_income_on_assets_pct",
      "name": "Commission Income / Assets",
      "formula": "Gross Commission Income / Average Assets (annualised)",
      "unit": "ratio",
      "category": "income_structure"
    },
    {
      "id": "commission_expense_on_assets_pct",
      "name": "Commission Expense / Assets",
      "formula": "Gross Commission Expense / Average Assets (annualised)",
      "unit": "ratio",
      "category": "income_structure"
    },
    {
      "id": "other_income_on_assets_pct",
      "name": "Other Income / Assets",
      "formula": "Other Non-Interest Income / Average Assets (annualised)",
      "unit": "ratio",
      "category": "income_structure",
      "dupont_component": true
    },
    {
      "id": "opex_total_on_assets_pct",
      "name": "Total OpEx / Assets",
      "formula": "(Admin + Provisions + Tax) / Average Assets (annualised)",
      "unit": "ratio",
      "category": "cost_structure",
      "dupont_component": true
    },
    {
      "id": "admin_opex_on_assets_pct",
      "name": "Admin & Depreciation / Assets",
      "formula": "(Operating Expenses + Depreciation) / Average Assets (annualised)",
      "unit": "ratio",
      "category": "cost_structure",
      "dupont_component": true
    },
    {
      "id": "provisions_on_assets_pct",
      "name": "Provisions / Assets",
      "formula": "Impairment Provisions / Average Assets (annualised)",
      "unit": "ratio",
      "category": "cost_structure",
      "dupont_component": true
    },
    {
      "id": "tax_on_assets_pct",
      "name": "Income Tax / Assets",
      "formula": "Income Tax Expense / Average Assets (annualised)",
      "unit": "ratio",
      "category": "cost_structure",
      "dupont_component": true
    },
    {
      "id": "asset_growth",
      "name": "Asset Growth",
      "formula": "(Total Assets / Prior Total Assets) - 1",
      "unit": "ratio",
      "category": "growth"
    },
    {
      "id": "net_income_growth",
      "name": "Net Income Growth",
      "formula": "(Net Profit / Prior Net Profit) - 1",
      "unit": "ratio",
      "category": "growth"
    },
    {
      "id": "total_assets_usd",
      "name": "Total Assets (USD)",
      "formula": "Total Assets \u00d7 Unit Scale / FX Rate",
      "unit": "USD_millions",
      "category": "size"
    },
    {
      "id": "total_equity_usd",
      "name": "Total Equity (USD)",
      "formula": "Total Equity \u00d7 Unit Scale / FX Rate",
      "unit": "USD_millions",
      "category": "size"
    },
    {
      "id": "net_profit_usd",
      "name": "Net Profit (USD)",
      "formula": "Net Profit \u00d7 Unit Scale / FX Rate (annualised)",
      "unit": "USD_millions",
      "category": "size"
    },
    {
      "id": "profit_before_tax_usd",
      "name": "Profit Before Tax (USD)",
      "formula": "Profit Before Tax \u00d7 Unit Scale / FX Rate (annualised)",
      "unit": "USD_millions",
      "category": "size"
    }
  ],
  "meta": {
    "count": 26,
    "categories": [
      "cost_structure",
      "efficiency",
      "growth",
      "income_structure",
      "leverage",
      "profitability",
      "size"
    ]
  }
}