Specialized Financial Statements: Banks Flashcards
Profit and loss format in sequence
Mark-up/return/interest earned
Mark-up/return/interest expensed
Net mark-up/ interest income (TOTAL)
Non mark-up/interest income
All other incomes
Non mark-up/interest expense
All other expenses
Profit before provision (Total)
Less: provisions and write offs during the period
Profit after provision
Less: Taxation
Less: Extra ordinary / unusual items /(to be specified)
PROFIT/(LOSS) AFTER TAXATION
EPS Basic and Dilluted
other comprehensive income format (3+4)
Profit after taxation for the year
Other comprehensive income
* Items that may be reclassified to profit and loss account in subsequent periods:
Effect of translation of net investment in foreign branches
Movement in surplus / (deficit) on revaluation of investments - net of tax
Others (to be specified)
* Items that will not be reclassified to profit and loss account in subsequent periods
Remeasurement gain / (loss) on defined benefit obligations - net of tax
Movement in surplus on revaluation of operating fixed assets - net of tax
Movement in surplus on revaluation of non-banking assets - net of tax
Others (to be specified)
Total comprehensive income
List the disclosures in bank [6]
- Cash and Balance with Treasury banks
- Lending to financial institutions
- Investments
- Advances
- Borrowings
- Deposits and other accounts.
Cash and balances with treasury banks (2+4+2+2+1)
In hand
- local currency X
- foreign currencies X
With State Bank of Pakistan
- local currency current account X
- foreign currency current accounts X
- local currency deposit account (to be specified) X
- foreign currency deposit accounts X
With other central banks
- Foreign currency current account X
- Foreign currency deposit account X
With National Bank of Pakistan
- local currency current account X
- local currency deposit account X
Prize bonds X
Lending To Financial Institutions (5+2)
Lending to Financial Institutions
. Call / clean money lendings
. Repurchase agreement lendings (Reverse Repo)
Bai Muajjal receivable
- with state bank
- with other financial institutions
. Others (to be specified)
Total
. LESS: provision held against Lending to Financial Institutions
Lending to Financial Institutions - net of provision (Total)
List the subnotes in Lending To Financial Institutions
- Particulars of lending (in LCY/FCY)
- Securities held as collateral against lending to financial institutions
- Categories of classifciation (Domestic, Overseas not overdue and in days overdue)
Lending To Financial Institutions: Particulars of Lending (2)
- in Local currency
- in foreign currencies
Lending To Financial Institutions: Securities held as collateral against Lending to financial institutions (3+3)
……………………………………………….Held by Bank |Further given as collateral | Total
* Market Treasury Bills
* Pakistan Investment Bond
* Others (to be specified)
Total
Lending To Financial Institutions: Category of classification (4+4)
……………. ………Classified Lending | Provision held
Domestic
- Other assets especially mentioned
- Substandard
- Doubtful
- Loss
Overseas:
- Not past due but impaired
Overdue by:
- 91 to 180 days
- 181 to 365 days
- more than 365 days
Investments by type (5)
Held-for-trading
- Federal Government Securities
- Provincial Government Securities
- Non-Government Debt Securities
- Shares
- Foreign Securities
- Others (to be specified)
Available-for-sale securities
- Federal Government Securities
- Provincial Government Securities
- Non-Government Debt Securities
- Shares
- Foreign Securities
- Others (to be specified)
Held-to-maturity securities
- Federal Government Securities
- Provincial Government Securities
- Non-Government Debt Securities
- Foreign Government Securities
- Others (to be specified)
- Associates
- Subsidiaries
Total Investments
specify each name of share like PIB, Ordinary shares of Lucky Cement
Columns: Cost/Amortized Cost | Provision for Diminution | Surplus/Deficit | Carrying Amount
Investments by segments (9)
Federal Government Securities
- Market Treasury Bills
- Pakistan Investment Bonds
- Ijarah Sukuks
- Others (All investments to be specified)
Provincial Government Securities
Listed Companies Shares
Unlisted Companies Shares
Non-Government Debt Securities (Listed)
Non-Government Debt Securities (Unlisted)
Foreign Securities (Government securities)
Foreign Securities (Non–Government Debt securities)
Associates (disclose individually by name)
Subsidiaries (disclose individually by name)
Total Investments
Columns: Cost/Amortized Cost | Provision for Diminution | Surplus/Deficit | Carrying Amount
What is the subnote of Investments
Provision for Dimunition
Investment: Provision for Dimunition (7)
Provision for diminution in value of investments
Opening balance X
Exchange adjustments X
Charge / reversals
- Charge for the year (bal fig) X
- Reversals for the year X
- Reversal on disposals X
Transfers - net X
Amounts written off X
Closing Balance X
List the subnotes of Advances
- Net Investment in Finance Lease
- Particulars of advances (LCY/FCY)
- Classification (non performing and provision - domestic and overseas)
- Particulars of provision against advances (specific, general)
Advances (5+1)
Loans, cash credits, running finances, etc. X
Islamic financing and related assets X
Bills discounted and purchased X
Advances - gross X
Less: Provision against advances
- Specific (X)
- General (X)
Advances - net of provision X
Columns: Performing | Non performing
