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 Coefficient of variation of Standard deviation of Average operating income operating income operating income Coefficient of variation of Standard deviation of net Average net income net income income Coefficient of variation of Standard deviation of Average revenue revenues revenue Exhibit 19 (Continued) Financial Sector Ratios Capital adequacy-banks Numerator Denominator 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 Monetary reserve require- ment (Cash reserve ratio) Liquid asset requirement Net interest margin Denominator Not applicable Retail Ratios Numerator 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) Numerator Service Companies Revenue per employee Revenue Denominator Total number of employees Total number of employees Net income per employee Net income Hotel Numerator Denominator Room revenue Average daily rate Occupancy rate Number of rooms sold Number of rooms sold Number of rooms available