methodology_id: tech_opex_efficiency_banking
name: Technology Operating Expense Efficiency (Banking)
type: metric_definition
domain: banking

applies_to:
  agent: performance_metrics
  triggers:
    - entity_type matches "bank" or "financial_institution"
    - metric_request relates to "tech spending efficiency" or "technology opex ratio"

definition:
  formula: technology_communications_equipment_expense / total_noninterest_expense
  units: ratio (percentage)

inputs:
  - source: pillar_1_resolved_record
    field: technology_communications_equipment_expense
  - source: pillar_1_resolved_record
    field: total_noninterest_expense

outputs:
  - tech_opex_efficiency_ratio (decimal)

rationale: |
  In banking, technology spend is more meaningfully measured against total noninterest
  expense than against revenue. Revenue includes interest income which is unrelated to
  technology investment decisions. The ratio against noninterest expense reveals what
  share of operating cost base is going to technology.

declared_by: BID core team
declared_date: 2026-05-24
last_reviewed: 2026-05-24
status: active