Financial Sector /

FSI - Deposit takers

Income and Expense Statement

Supervisory-based series

Series that provide a further analysis of the balance sheet:

Data series for compiling FSIs: ROA and ROE

1. Interest income

i. Gross interest income

ii. Less provisions for accrued interest on nonperforming assets

2. Interest expense

3. Net interest income (= 1 – 2)

4. Noninterest income

i. Fees and commissions receivable

ii. Gains or losses on financial instruments

iii. Prorated earnings

iv. Other income

5. Gross income (= 3 + 4)

6. Noninterest expenses

i. Personnel costs

ii. Other expenses

7. Provisions (net)

i. Loan loss provisions

ii. Other financial asset provisions

8. Net income before taxes (= 5 – (6 + 7))

10. Net income after taxes (= 8 – 9)

11. Other comprehensive income (loss) net of tax

12. Dividends payable

13. Retained earnings (= 10 – 12)

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