Title 4.Chapter 3.pptx 2024.pdf ✅

v CHAPTER 3 COMMERCIAL BANKS’ FINANCIAL STATEMENT AND PERFORMANCE FINANCIAL RATIOS Banking Business Department Banking Faculty- Banking Academy
Expected learning outcomes Upon completing this chapter, students are expected to be able to: • Explain the importance of commercial bank’s financial statements • Identify the main assets, liabilities, and off balance sheets of commercial banks • Explain the sources of revenue and expenses for commercial banks • Explain the importance of evaluate bank performance via financial ratios
CONTENTS 3.1. Introduction to commerical banks’ financial statements • Balance sheet • Bank’s income statement 3.2. Bank performance and financial ratio analysis • Profitability ratios • Asset quality ratios • Solvency ratios
3.1. INTRODUCTION OF COMMERCIAL BANKS’ FINANCIAL STATEMENTS v Balance sheet v Income statement v Cash flow statement v Notes to the financial statement