Industry-Specific Ratios:

Provide explainination for each of the Industry-Specific Ratios provided in tables bellow

Exhibit 19 Definitions of Some Common Industry-and Task-Specific Ratios Ratio Numerator Denominator Business Risk Average operating income Coefficient of variation of operating income Coefficient of variation of net income Standard deviation of operating income Standard deviation of net income Average net income Coefficient of variation of Standard deviation of Average revenue revenues revenue Exhibit 19 (Continued) Financial Sector Ratios Numerator Denominator Capital adequacy-banks Monetary reserve require- ment (Cash reserve ratio) Liquid asset requirement Various components of Various measures such capital as risk-weighted assets, market risk exposure, or level of operational risk assumed Reserves held at central Specified deposit liabilities bank Approved "readily market- Specified deposit liabilities able" securities Net interest income Total interest-earning assets Net interest margin Retail Ratios Numerator Denominator Not applicable Same (or comparable) store Average revenue growth sales year over year for stores open in both periods Sales per square meter (or Revenue square foot) Total retail space in square meters (or square feet) Service Companies Numerator Denominator Revenue per employee Revenue Total number of employees Total number of employees Net income per employee Net income Hotel Numerator Average daily rate Occupancy rate Room revenue Number of rooms sold Denominator Number of rooms sold Number of rooms available