That depends on the paper you say.

But generally speaking, the financial industry, especially the banking industry, is special compared with the general industry. For example, many of the bank's income comes from off-balance-sheet business. Therefore, it is difficult to fully convince people to analyze the listed companies of banks only according to the three major tables.

The financial statement requirements of the financial industry are different from those of general non-financial enterprises. The reason is that the business model of financial industry is different from other industries, so the report structure and main accounting items are also different from general industries. Therefore, it is generally not put together for comparative analysis.

Extended data

Financial industry

Financial industry refers to banks and related fund cooperatives, as well as insurance industry. Except for industrial economic activities, all other economic-related activities are financial industry.

Financial industry refers to a special industry dealing in financial commodities, including banking, insurance, trust, securities and leasing.

Finance is a discipline that studies value judgments and laws. It mainly includes traditional financial theory and evolutionary financial theory.

Mankind has entered the financial age and society. So finance is everywhere, forming a huge system. The scope, branches and contents of finance are very extensive, such as currency, securities, banking, insurance, capital market, derivative securities, investment and wealth management, various funds (private placement and public offering), balance of payments, financial management, trade finance, real estate finance, foreign exchange management, risk management and so on.

The trend of interdisciplinary and innovative development in the financial field is very obvious, and many striking new frontier disciplines have emerged. For example, evolutionary finance is a frontier science between biology and finance, while evolutionary securities is a frontier discipline between biology and securities.

trait

The financial industry has the characteristics of index, monopoly, high risk, interest dependence and high debt management.

individual

Indicators mean that financial indicators reflect the overall and individual situation of the national economy from all angles, and the financial industry is a barometer of the development of the national economy.

monopolize

On the one hand, monopoly means that the financial industry is strictly controlled by the government, and no unit or individual may set up financial institutions at will without the approval of the central bank; On the other hand, it refers to the relative monopoly of specific financial business. Credit business is mainly concentrated in the four major commercial banks, securities business is mainly concentrated in national securities companies such as Cathay Pacific, Huaxia and Nanfang, and insurance business is mainly concentrated in PICC, Ping An and Pacific Insurance.

high-risk

High risk means that the financial industry is a distribution center for huge amounts of money, involving all sectors of the national economy. Any mistakes in business decisions of units and individuals may lead to "domino effect".

Interest dependence

Interest dependence means that financial interests depend on the overall interests of the national economy and are greatly influenced by policies.

High debt management

High-debt management means that the proportion of self-owned funds is lower than that of general industrial and commercial enterprises. The financial industry plays an important role in the national economy, which is related to economic development and social stability, and has the functions of optimizing the allocation and adjustment of funds, reflecting and supervising the economy. The unique position and inherent characteristics of the financial industry make all governments attach great importance to the development of their own financial industry. China has a process of understanding and developing this. In the past, China's financial industry developed slowly and irregularly. After more than ten years of reform, the financial industry is developing at an unprecedented speed and scale. With the steady growth of economy and the deepening of economic and financial system reform, the development prospect of financial industry is very broad.