Beruflich Dokumente
Kultur Dokumente
CHAPTER FIVE
The Financial Statements of Banks
and Some of Their Closest
Competitors
The purpose of this chapter is to acquaint the
students with the content, structure and
purpose of bank financial statements and to
understand how information from bank financial
statements can be used as tools to reveal how
well the banks are performing.
Report of Condition
The Balance Sheet of a Bank Showing its Assets, Liabilities and
Net Worth
Accounting Equation: Assets=Liabilities +Equity Capital (1)
C + S + L + MA = D + NDB + CA or EC (2)
C + S + L + MA = D + NDB + CA or EC
Types of Loans