Typical balance sheet and revenue structure of bank accounting under IFRS9

Submitted by Haining_Zhang on Sat, 12/05/2020 - 23:26

A typical bank balance sheet and revenue structure in IFRS9. Items marked with “xx” are recommended by me as key items: by reading reports of a bank, might pay more attention on the detailed structure of these items.

Assets:

  • Cash and central bank balances (XX)
  • Interbank balances without central banks
  • Central bank funds sold and securities purchased under resale agreements
  • Securities borrowed
  • Total financial assets at fair value through profit or loss (XX)
  • Financial assets at fair value through OCI
  • Financial assets available for sale (XX)
  • Equity method investments
  • Loans at amortized cost (XX)
  • Securities held to maturity
  • Property and equipment
  • Goodwill and other intangible assets
  • Other assets (XX)
  • Assets for current tax
  • Deferred tax assets

Liabilities and equity

  • Deposits (XX)
  • Central bank funds purchased and securities sold under repurchase agreements
  • Securities loaned
  • Financial liabilities at fair value through profit or loss (XX)
  • Other short-term borrowings
  • Other liabilities (XX)
  • Provisions
  • Liabilities for current tax
  • Deferred tax liabilities
  • Long-term debt (XX)
    • Senior debt (XX)
    • Subordinated debt
  • Trust preferred securities

Revenue structure

Corporate Bank:

  • Global Transaction Banking (XX)
  • Commercial Banking

Total Corporate Bank, of which:

  • Net interest income (XX)
  • Commission and fee income (XX)
  • Remaining income 

Investment Bank:

  • Fixed Income, Currency (FIC) Sales & Trading (XX)
  • Origination & Advisory
  • Others

Private Bank:

  • Private Bank Domestic (XX)
  • Private & Commercial Business International
  • Wealth Management

Total Private Bank, of which:

  • Net interest income (XX)
  • Commission and fee income
  • Remaining income

Asset Management:

  • Management Fees (XX)
  • Performance & Transaction Fees
  • Others

Total Asset Management

Corporate, Other business modules.

 

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