the concept of non-financial ratios. This is a newer aspect to Annual Financial Reports. The advent of the need to produce an Integrated Report as well as the focus on sustainability has fuelled this concept. Discuss why banks should consider using non-financial measures. Is the Balanced Scorecard something that could be applied in your department? What 3 items could be measured under each aspect of the Balanced Scorecard. Why are they important? Relate your discussion to experiences you might have had in your work experience.