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The Financial Statements of Banks and Their Principal Competitors - Coggle…
The Financial Statements of Banks and Their Principal Competitors
The Balance Sheet
The Principal Types of Accounts
Asset = Liabilities + Equity capital
C + S + L + MA = D + NDB + EC
Assets of the Banking Firm
Cash and Due from Depository Institutions
Investment Securities: The Liquid Portion
Investment Securities: The Income-Generating Portion
Trading Account Assets
Federal Funds Sold and Reverse Repurchase Agreements
Loans and Leases
Loan Losses
Specific and General Reserves
International Loan Reserves
Unearned Income
Nonperforming (noncurrent) Loans
Bank Premises and Fixed Assets
Other Real Estate Owned (OREO)
Goodwill and Other Intangible Assets
All Other Assets
Liabilities of the Banking Firm
Equity Capital for the Banking Firm
Common Equity
Preferred Stock
Deposits
Noninterest - bearing demand deposit
Saving deposits
Now account
MMDAs
Time deposits
Borrowings from Nondeposit Sources
Comparative Balance Sheet Ratios for Different Size Banks
Recent Expansion of Off-Balance-Sheet Items in Banking
Unused commitments
Standby credit agreements
Derivative contracts
The Problem of Book-Value Accounting
Auditing: Assuring Reliability of Financial Statements
Components of the Income Statement
Financial Flows and Stocks
Interest Income
Interest Expenses
Net Interest Income
Loan Loss Expense
Noninterest Income
Noninterest Expenses
Net Operating Income and Net Income
Comparative Income Statement Ratios for Different-Size Financial Firms
The formulas
Total operating revenue= interest income + non interest income
Total operating expense= interest expense + non interest expense
Net income after tax= PNOI - taxes
Provision for loan and lease losses = Net interest income + Net noninterest income - pretax net operating income (PNOI)
Net loans = gross loans - Allowance for loan losses
Net noninterest income = total noninterest income - total noninterest expense
Depreciation = Gross -Net
Net interest income = total interest income - total interest expense