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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