Bank Financial Statements

Bank Financial Statements Workshop

A two day workshop covering the basics of financial statement analysis for banks. Designed for analysts with limited accounting background and/or new to the analysis of financial institutions. A preparation for the intermediate level seminars: Non-Bank Financial Institutions, US Bank Analysis, Intensive Bank Analysis and Emerging Market Banks & Sovereigns.

Content
STATEMENT LOGIC
Types of financial institution
Relating the business to the balance sheet and income statement
Key activities and products
Credit products - performing and non performing loans, provisioning and write offs, leases, trade finance and guarantees
Trading products - long and short securities portfolios, derivatives, repurchase agreements and securities lending
Hedging - credit, interest rate and FX derivatives used for hedging purposes
Investments - consolidation methods and investment valuation; accounting for goodwill and minority interests
Funding - deposits, commercial paper, bank lines, senior and subordinated bonds, ordinary and preference share capital
Securitization - use and impact of off balance sheet funding vehicles
Accounting and disclosures
Sources and quality of disclosure
Impact of differing accounting policies
BUSINESS RISK
Asset Quality
Types of loan and loan portfolio analysis
Non performing loans - definitions, reserving and accounting policies
Ratios used to quantify the risk profile of the loan and lease book
Analysing trading, derivative and investment risks- value at risk, income volatility and other disclosure
Securitization assets - residual risk, servicing rights
Earnings
Types of quality of income - net interest, trading, fees, commissions, gain on sale etc.
Impact of earnings accrual and asset impairment policies (loan losses, mark to market, write downs and etc)
Ratios used to measure performance, cost control and provision burden
FINANCIAL RISK
Funding sources
Types of funding
Asset and liability management
Securitization - understanding the impact on earnings, assets and capital of off balance sheet funding vehicles
Capital adequacy
Types of capital - ordinary and preference shares, subordinated debt; BIS regulations for banks
Ratios to measure capital adequacy

A two day workshop covering the basics of financial statement analysis for banks. Designed for analysts with limited accounting background and/or new to the analysis of financial institutions. A preparation for the intermediate level seminars: Non-Bank Financial Institutions, US Bank Analysis, Intensive Bank Analysis and Emerging Market Banks & Sovereigns.

Content
STATEMENT LOGIC
Types of financial institution
Relating the business to the balance sheet and income statement
Key activities and products
Credit products - performing and non performing loans, provisioning and write offs, leases, trade finance and guarantees
Trading products - long and short securities portfolios, derivatives, repurchase agreements and securities lending
Hedging - credit, interest rate and FX derivatives used for hedging purposes
Investments - consolidation methods and investment valuation; accounting for goodwill and minority interests
Funding - deposits, commercial paper, bank lines, senior and subordinated bonds, ordinary and preference share capital
Securitization - use and impact of off balance sheet funding vehicles
Accounting and disclosures
Sources and quality of disclosure
Impact of differing accounting policies
BUSINESS RISK
Asset Quality
Types of loan and loan portfolio analysis
Non performing loans - definitions, reserving and accounting policies
Ratios used to quantify the risk profile of the loan and lease book
Analysing trading, derivative and investment risks- value at risk, income volatility and other disclosure
Securitization assets - residual risk, servicing rights
Earnings
Types of quality of income - net interest, trading, fees, commissions, gain on sale etc.
Impact of earnings accrual and asset impairment policies (loan losses, mark to market, write downs and etc)
Ratios used to measure performance, cost control and provision burden
FINANCIAL RISK
Funding sources
Types of funding
Asset and liability management
Securitization - understanding the impact on earnings, assets and capital of off balance sheet funding vehicles
Capital adequacy
Types of capital - ordinary and preference shares, subordinated debt; BIS regulations for banks
Ratios to measure capital adequacy

A two day workshop covering the basics of financial statement analysis for banks. Designed for analysts with limited accounting background and/or new to the analysis of financial institutions. A preparation for the intermediate level seminars: Non-Bank Financial Institutions, US Bank Analysis, Intensive Bank Analysis and Emerging Market Banks & Sovereigns.

Content
STATEMENT LOGIC
Types of financial institution
Relating the business to the balance sheet and income statement
Key activities and products
Credit products - performing and non performing loans, provisioning and write offs, leases, trade finance and guarantees
Trading products - long and short securities portfolios, derivatives, repurchase agreements and securities lending
Hedging - credit, interest rate and FX derivatives used for hedging purposes
Investments - consolidation methods and investment valuation; accounting for goodwill and minority interests
Funding - deposits, commercial paper, bank lines, senior and subordinated bonds, ordinary and preference share capital
Securitization - use and impact of off balance sheet funding vehicles
Accounting and disclosures
Sources and quality of disclosure
Impact of differing accounting policies
BUSINESS RISK
Asset Quality
Types of loan and loan portfolio analysis
Non performing loans - definitions, reserving and accounting policies
Ratios used to quantify the risk profile of the loan and lease book
Analysing trading, derivative and investment risks- value at risk, income volatility and other disclosure
Securitization assets - residual risk, servicing rights
Earnings
Types of quality of income - net interest, trading, fees, commissions, gain on sale etc.
Impact of earnings accrual and asset impairment policies (loan losses, mark to market, write downs and etc)
Ratios used to measure performance, cost control and provision burden
FINANCIAL RISK
Funding sources
Types of funding
Asset and liability management
Securitization - understanding the impact on earnings, assets and capital of off balance sheet funding vehicles
Capital adequacy
Types of capital - ordinary and preference shares, subordinated debt; BIS regulations for banks
Ratios to measure capital adequacy

A two day workshop covering the basics of financial statement analysis for banks. Designed for analysts with limited accounting background and/or new to the analysis of financial institutions. A preparation for the intermediate level seminars: Non-Bank Financial Institutions, US Bank Analysis, Intensive Bank Analysis and Emerging Market Banks & Sovereigns.

Participants will be equipped to:
Distinguish the risks in the different business lines and products offered by banks and recognise how they are reflected in the financial statements
Understand the components of a bank’s balance sheet and income statement
Recognise the impact of differing accounting standards and policies (e.g. provisioning, securitization, asset valuation etc.) on the financial statements
Calculate and apply ratios to quantify an institution’s performance.

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