| S/N | Variables | Acronym | Variable Measurement | ||
| Dependent Variables | |||||
| 1 | Financial Performance | FP | ROE = ratio of profit after taxes to equity; ROA = ratio of profit after taxes to total assets. | ||
| Basel III regulatory requirements: Independent Variables | |||||
| 2 | Minimum Capital Requirement | MCR | Minimum ratio of Tier 1 + Tier 2 | ||
| 3 | Capital Adequacy Ratio | CAR | Tier 1 + Tier 2/Risk Weighted Asset | ||
| 4 | Capital Buffer Premium | CBP | Actual capital (core capital plus supplementary capital) less minimum regulatory capital. | ||
| 5 | Liquidity Requirements | LCR | HQLA/ENCO | ||