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Statements of
Banks and Their
Principal
Competitors
Key Topics
An Overview of the Balance Sheets and Income
Statements of Banks and Other Financial Firms
The Balance Sheet or Report of Condition
Asset Items
Liability Items
Recent Expansion of Off-Balance Sheet Items
The Problem of Book-Value Accounting and "Window
Dressing"
Components of the Income Statement: Revenues
and Expenses
Bank Financial
Statements
Assets
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$100.5 million
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Deposit
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Accumulated sources
=
of funds
(liabilities and equity
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Noninterest Income
1. Fiduciary Activities Income from services rendered by
the financial firms trust department or by any of its
consolidated subsidiaries acting in any fiduciary capacity,
such as:
- Fees for managing and protecting a customers property.
- Fees for recordkeeping for corporate security
transactions and
dispensing interest and dividend payments.
- Fees for managing corporate and individual pension and
retirement plans.
2. Service charges on deposit accounts held in domestic
offices, such as:
- Checking account maintenance fees.
- Checking account overdraft fees.
- Fees for writing excessive checks.
- Savings account overdraft fees.
- Fees for stopping payment of checks.
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Noninterest Income
3. Trading account gains and fees
Net gains and losses from trading cash instruments and
off-balance-sheet derivative contracts (including
commodity contracts) that have been recognized during
the accounting period.
4. Additional noninterest income includes the following
noninterest income sources:
- Investment banking, advisory, brokerage, and
underwriting.
- Venture capital revenue.
- Net servicing fees.
- Net securitization income.
- Insurance commission fees and income.
- Net gains (losses) on sales of loans.
- Net gains (losses) on sales of real estate owned.
- Net gains (losses) on sales of other assets (excluding
securities).
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