Prime Partners Holdings · What net banking income and net profit do not say
Conventions of the file lectures-s1-2026.csv
Full note: https://primepartners.tn/what-net-banking-income-and-net-profit-do-not-say/
Method and definitions: https://primepartners.tn/method-and-publishing-principles/

Format: semicolon separator, decimal point, one row per bank, headers in French.
Footer lines starting with «#»: source, units, pointer to the conventions files and licence; skip them when reading the data.
Reuse: credit «Prime Partners Holdings» with the link to the note.

banque: Bank.
Revenus du portefeuille / produits: Income from the investment portfolio (line PR4) measured against total banking operating income, H1 2026, in %. Precision: one decimal place. Convention «Portfolio weight»: income from the investment portfolio measured against total banking operating income. Convention «Financial operations»: trading securities and foreign exchange, left within commercial banking.
Portefeuille / total actif: Investment portfolio measured against total assets, at 30 June 2026, in %. Precision: one decimal place. Convention «Financial operations»: trading securities and foreign exchange, left within commercial banking.
Commissions nettes: Fees received less fees paid, H1 2026, in millions of dinars. Precision: one decimal place.
Frais généraux: Operating costs for H1 2026, in millions of dinars. Precision: one decimal place. Convention «Operating costs»: staff + general expenses + depreciation.
Couverture des frais généraux par les commissions: Net fees measured against operating costs, H1 2026, in %. Precision: one decimal place. Convention «Operating costs»: staff + general expenses + depreciation.
Coefficient d'exploitation: Operating costs measured against NBI (cost-to-income ratio), H1 2026, in %. Precision: one decimal place. Convention «Operating costs»: staff + general expenses + depreciation.
Coût apparent des ressources: Interest expense and similar charges (line CH1) for H1 2026, measured against average third-party funding (total assets less equity), annualised, in %. Precision: two decimal places. Convention «Interest expense»: no allocation. Convention «Averages»: mean of 31/12/2025 and 30/06/2026. Convention «Annualisation»: results and expenses annualised by 2, for guidance.
Dépôts à vue / dépôts: Sight deposits measured against customer deposits, at 30 June 2026, in %. Precision: one decimal place.
Coût du risque / PNB S1 2026: Cost of risk measured against NBI, H1 2026, in %. Precision: one decimal place. Convention «Cost of risk»: provision line on loans, off-balance-sheet items and liabilities, measured against NBI and against average net loans.
Coût du risque / PNB S1 2025: Cost of risk measured against NBI, H1 2025, in %. Precision: one decimal place. Convention «Cost of risk»: provision line on loans, off-balance-sheet items and liabilities, measured against NBI and against average net loans.
Coût du risque / encours moyens (annualisé): Cost of risk for H1 2026 measured against average net customer loans, annualised, in %. Precision: two decimal places. Convention «Cost of risk»: provision line on loans, off-balance-sheet items and liabilities, measured against NBI and against average net loans. Convention «Averages»: mean of 31/12/2025 and 30/06/2026. Convention «Annualisation»: results and expenses annualised by 2, for guidance.
ROA (annualisé): Net profit for H1 2026 measured against average total assets, annualised, in %. Precision: two decimal places. Convention «Averages»: mean of 31/12/2025 and 30/06/2026. Convention «Annualisation»: results and expenses annualised by 2, for guidance.
Levier: Average total assets measured against average equity, in times. Precision: one decimal place. Convention «Averages»: mean of 31/12/2025 and 30/06/2026.
ROE (annualisé): Net profit for H1 2026 measured against average equity, annualised, in %. Precision: one decimal place. Convention «Averages»: mean of 31/12/2025 and 30/06/2026. Convention «Annualisation»: results and expenses annualised by 2, for guidance.