| Variable | Name | Description |
| Y1 | Loans | All forms of customer loans (discount portfolio, leasing transactions, accounts receivable, credits from special resources, and other customer loans) |
| Y2 | Investments | Securities portfolio |
| X1 | Labor | Total number of employees |
| X2 | Capital | Net fixed assets |
| X3 | Deposits | All customer deposits (demand deposit, savings, term account, certificate of deposit, and other sums due to customers) |
| W1 | Price of labor | Staff costs/total number of employees |
| W2 | Price of Capital | Capital goods and expenses for rent and maintenance/fixed assets |
| W3 | Price of borrowed funds | (interest on customer deposits + charges on leasing transactions + charges on borrowings + charges on miscellaneous transactions)/volume of deposits |
| Tc | Total Costs | Operating costs + interest charges |