Consider the financial ratios of ABC Bank and the average ratios of peer banks based on 2017 year-end data shown in the table below:

Ratios	ABK Bank	Peer Banks
Return on equity (ROE)	14.50%	7.40%
Return on assets (ROA)	1.68%	0.85%
Asset utilisation (AU)	6.65%	5.50%
Expense ratio (ER)	4.95%	4.62%
TAX	0.02%	0.03%

Note that TAX = applicable income tax/total assets

Compare and critically discuss the performance of ABC Bank and that of its peer banks. Conduct a return on equity decomposition analysis for ABC bank and the peer banks as part of your discussion. What are the possible limitations in your analysis?