Total asset | TA | Measure the size of the bank; |

Return on assets | ROA | The percentage of net profit after tax and total assets which reflects the bank’s profitability; |

Non-performing loan ratio | NLR | The ratio of non-performing assets to total loan balances, which measures the credit risk prevention ability of commercial banks; |

Capital adequacy ratio | CAR | The ratio of the bank’s total capital to its risk-weighted assets, an indicator of the bank’s solvency |

Cost-Income Ratio | CIR | Bank operating expenses plus the ratio of depreciation to operating income |

Income tax rate | ITR | The ratio of bank income tax expenses to pre-tax profits |

Business tax rate | BTR | The ratio of bank business tax and surcharge to pre-tax profit is selected as one of the variable indicators for ease of calculation |