| BANK# | MCs Average 2002-2004 | MCs Average 2005-2007 | Bank Ranking after IFRS Adoption |
| 1-ALPHA BANK | 56.67% | 81.67% | 3 |
| 2-ATE BANK | 24.67% | 60.67% | 7 |
| 3-ATTICA BANK | 32.00% | 66.00% | 6 |
| 4-BANK OF CYPRUS | 46.03% | 49.67% | 10 |
| 5-EMPORIKI BANK | 62.00% | 80.00% | 5 |
| 6-NBG | 45.67% | 53.00% | 9 |
| 7-EUROBANK | 60.00% | 86.67% | 1 |
| 8-GENERAL | 70.67% | 81.00% | 4 |
| 9-MARFIN BANK | 21.33% | 48.00% | 11 |
| 10-PIRAEUS BANK | 77.00% | 82.00% | 2 |
| 11-T BANK | 40.67% | 55.00% | 8 |
| Total Mean | 48.79% | 67.61% | 11 |