- Bank Performance According to European Central Bank (2010), the definition for describing the bank performance is the capacity of the banks to generate sustainable profitability. Profitability is very important for a bank, in term of the capability to hold ongoing activities and to obtain good return for its investors. Golin (2001) pointed that earnings and profitability were the ways to evaluate the overall performance of a bank. The bank will be able to bar exceptional circumstances, to maintain its solvency and to grow by making adequate earnings and profitability. Later on, Jha and Hui (2012) also pointed that the analysis of financial ratios could present better investment choices to investors, for it evaluates in each different angle of the performance of a company.