| Variable | Definition | Measures |
| MES | Marginal Expected Shortfall | See |
| SRISK | Bank’s contribution to systemic risk | SRISKi,t = k (Debti,t) − (1 − k) (1 − LRMESi,t) Equityi,t |
| CEOPay | CEO compensation | Cash compensation |
| Size | Bank size | Logarithm of total assets |
| CapR | Capital ratio | Equity capital divided by total assets |
| ROA | Return on assets | Net income scaled by total assets |
| LTA | Loans to assets | Loans divided by assets |
| DTA | Deposits to assets | Deposits divided by assets |