STATEMENTS on Arkansas-based banks.

Financial statements through June 30. Banks and credit unions are listed in cities where they are chartered.

Credit unions with more than $100 million in assets included in the list.

deposits and deposits in foreign offices. Tier 1 capital includes common equity plus most preferred stock plus minority interests in subsidiaries minus goodwill and other ineligible intangible assets. Return on assets is annualized net income after taxes and extraordinary items as a percent of total assets. Thirty-five of Arkansas’ 104 banks have a return on assets of 1 percent or better. DEFINITIONS: Assets are the sum of all assets owned by the institution, including cash, loans, securities, bank premises and other assets. Deposits are the sum of all deposits including demand deposits, money market deposits, other savings deposits, time