[01] Abdul Rehman, College of Economics and Management, Anhui Agricultural University, Hefei, China. [02] Luan Jingdong, College of Economics and Management, Anhui Agricultural University, Hefei, China. [03] Yuneng Du, College of Economics and Management, Anhui Agricultural University, Hefei, China. [04] Rafia Khatoon, Business Administration (MBA), the University of Azad Jammu & Kashmir, Muzaffarabad, Azad Jammu and Kashmir, Pakistan. [05] Liting Zhang, College of Economics and Management, Anhui Agricultural University, Hefei, China. [06] Toufeeq Shahzad, School of Plant Protection, Anhui Agricultural University, Hefei, China.

The main aim of this paper is to investigate the financial performance and an analysis of two banks and their role in economic development of both countries. The data is taken from annual reports of both banks National Bank of Pakistan and Agricultural Bank of China during the period of 2005-2014. As “banks are the financial intermediary and money creator that creates the money and lending money from borrowers." In other words banks are the financial institutions that kept the money and saving for commercial purposes or invested and supplied for loans. Here we will use the both banks total assets and total liabilities last ten years from 2005-2014. We will check the performance of both banks with comparison.

Financial Performance, Economic Development, Assets & Liabilities, Banking Competition and Elasticity of Demand

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