Parttwo

FinancialStatementsandFinancialFirmPerformance1

ChapterFiveTheFinancialStatementsofBanksTheBalanceSheetorReportofConditionAssetItemsLiabilityItemsRecentExpansionofOff-BalanceSheetItemsComponentsoftheIncomeStatement:RevenuesandExpenses2

5.1AnOverviewofBalanceSheetsandIncomeStatementsReportofCondition–BalanceSheetTheReportofConditionshowstheamountandcompositionoffundssources(financialinputs)drawnupontofinancelendingandinvestingactivitiesandhowmuchhasbeenallocatedtoloans,securities,andotherfundsuses(financialoutputs)atanygivenpointintime.ReportofIncome–IncomeStatementthefinancialinputsandoutputsontheReportofIncomeshowhowmuchithascosttoacquirefundsandtogeneraterevenuesfromtheusesthebankorotherfinancialfirmhasmadeofthosefunds.3

ReportofCondition–BalanceSheetTABLE5–1KeyItemsonBankFinancialStatements4

AssetsLiabilitiesCashassets:5.4Cashonhand0.9Inthefed‘sdeposits0.6DepositsInotherbankandcashintransittobecollected3.9Loans：61.7Realestate26.0Businessenterprise17.0Consumer11.7Other7.0Securities：23.9government18.4Stateandlocalgovernmentsandothers5.5Otherassets：9.9Deposits：64.7TransactionDeposit20.4Non-transactionDeposits44.3Borrowing：16.4Otherliabilities：10.6Capitalaccount：8.3Totalassets100.0TotalLiabilities+TotalCapital100.05.1AnOverviewofBalanc