III - Balance Account Sheets of Credit Institutions 1890-1936edited by Franco Cotula, Tullio Raganelli, Valeria Sannucci, Stefania Alieri and Elio Cerrito

The volume presents a reconstruction of the financial statements of Italian credit institutions, grouped by legal category, from 1890 to 1936. The financial statements are showed with the maximum analytics allowed by the sources, according to the patterns of the homogeneous accounts by category and by subperiods, as well as with a more concise scheme, homogeneous for all the categories and for the whole chronological period considered. The volume subsequently presents the historical series of the main credit aggregates and their most significant components and - includes available data on income statements and bank interest rates. The attached compact disc contains the financial statements, personal data and interest rates of the individual credit companies, which can be used by researchers to analyze the structure of the banking system.

The introduction, the notes preceding the statistical tables and those preceding the individual parts of the volume illustrate objectives, problems, methods and results of the research, offer a guide to the reading of the data and allow to assess its reliability. Compared to the pre-existing series of credit statistics, the data presented in this volume fill the gaps in some periods and economic variables and offer greater detail of accounting information; the time series are more comparable over time, also as a result of greater stability and breadth of the banking population detected. To this end, - the fundamentals of a registry of credit institutions have been reconstructed.

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