A consulting firm that evaluates corporate brand names according to a mathematical formula it devised said Citibank and American Express are the only two financial services companies on its list of the 75 most valuable brands in the world.

Interbrand, a New York consultancy, released the list Wednesday and posted it on its Web site. This is the second year that the company has tried to calculate the worth of brands. It says it takes into account current profits generated by the brand name, expected earnings based on the brand, and a risk profile of those earnings.

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