rimarily evaluation of performance in books is based on firm, industry and country – level factors which are as follows:

Factors relating to firm level include:

• The products and services offered to the market.
• The efforts taken by the division of a bank, which sells the products and manages their customer account.
• The client bases a bank target and this determines the results the banks obtain.
• The size of bank i.e. the larger the size the greater will be the economies of the scale achieved by the banks and lesser will be the cost.
• The degree of specialization or diversification from the bank output.
• The market share captured by the institution.

Factors relating to industry level include:

• Ownership status the bank. As for government banks the main focus is on economic development.
• Competition in a specific industry may lead to concentration of the firm i.e. higher the competition lower the concentration of the firm and vice-versa.

Factors relating to the country level include:

• Change in the economic environment of the country i.e. during the period of recession the asset site of banks become risky and the chances of default increases and vice-versa.
• The changes in the inflation where there is constant change in the general price level in the economy, which has an influence on revenue and cost of banking institutions.