Trends in bank profitability and factors affecting it are major indicators of changes in the state of health of national banking systems. OECD statistics published annually under the title Bank Profitability -- Financial Statements of Banks, provide a unique tool for analysing developments in bank profitability in twenty-nine Member countries. Methodological country notes included in this volume were prepared to facilitate the comprehension and the interpretation of the statistics and to provide a brief description of the activities of banks in each country.