Fig. 3
From: The U.S. Tax Program for Swiss banks: what determined the penalties?
The penalties had a minimal effect on the solvency of most banks. Solvency is measured as capital divided by the size of the balance sheet. “Before penalty” means the balance sheet data of the bank as reported in the 2013 end of year annual report. “After penalty” subtracts the penalty (in CHF, using the end of year exchange rate of 1 USD = 0.8929 CHF) from capital, and divides again by the balance sheet