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Chapter5
TheFinancialStatementsofBanksandTheirPrincipalCompetitors
FillintheBlankQuestions
1. Fedfundspurchasedisanexampleof_______________________alongwithEurodollarborrowings.
Answer:nondepositborrowings
2. Theshorttermsecuritiesofthebank,includingT-Billsandcommercialpaper,areoftencalled__________________________becausetheyarethesecondlineofdefensetomeetdemandsforcash.
Answer:secondaryreserves
3. __________________________isanoncashexpenseonthebank'sincomestatementwhichallowsthebanktoaccountforfuturebadloans.
Answer:Provisionforloanlosses
4. __________________________isthedifferencebetweeninterestincomeandinterestexpensesforafinancialinstitution.
Answer:Netinterestincome
5. __________________________aretheprimarylongtermliabilitiesofthebank.Theseliabilitiesarepaidonlyafterdepositshavebeenpaidintheeventofbankruptcy.
Answer:Subordinatednotesanddebentures
6. A(n)__________________________iswherethefinancialinstitutionagreestoguaranteerepaymentofacustomer'sloanreceivedfromathirdparty.
Answer:standbycreditagreement
7. A(n)__________________________isashorttermcollateralizedloan.ThecollateralthatisusedgenerallyconsistsofT-Bills.
Answer:repurchaseagreement
8. A(n)__________________________isadepositaccountwhichpaysaninterestratecompetitivewithmoneymarketmutualfundsandwhichgenerallyhaslimitedcheckwritingability.
Answer:moneymarketdepositaccount
9. _____________________isthesumofalloutstandingIOU'sowedtothebankintheformofconsumer,realestate,commercialandagricultureloansaswellasothertypesofcreditextensions.
Answer:grossloans
10. Afinancialinstitutionoftenrecordsthevalueofitsassetsandliabilitiesat_______________whichistheoriginalorhistoricalcostoftheasset.
Answer:bookvalue
11. Theprincipaltypesof__________________________includefeeincome,incomefromfiduciaryactivitiesandserviceschargesondeposits.
Answer:noninterestincome
12. The__________________________showstheamountofrevenuesreceivedandexpensesincurredoveraspecifictimeperiod.
Answer:ReportofIncome(incomestatement)
13. The__________________________liststheassets,liabilitiesandequitycapitalheldbythebankonagivendate.
Answer:ReportofCondition(balancesheet)
14. ______________islabeled"AccountingforDerivativeInstrumentsandHedgingActivities."
Answer:FASB133
15. ________________labeled“AccountingforDerivativeInstrumentsandHedgingActivities〞anditsrecentamendments,FASB138,aredesignedtomakederivativesmorepubliclyvisibleoncorporatefinancialstatements.
Answer:FASB133
16. Under_____________banksmustaccountfortheexpectedlossofinterestincomeonnonperformingloanswhencalculatingtheirloan-lossprovision.
Answer:FASB114
17. Temporarilybuyingandsellingsecuritiesbyasecuritiesfirminathinlytradedmarketsoastoinfluencethepriceisknownas_________________.
Answer:paintingthetape
18. Theactivityofmanipulatingthefinancialstatementstoartificiallyenhancethebanksfinancialstrengthisknownas___________________.
Answer:windowdressingor‘creativeaccounting’
isdirectandindirectinvestmentinrealestate.Thesearepropertiesobtainedforcompensationsfornonperformingloans.
Answer:OtherRealEstateOwned(OREO)
consistsofinterestincomereceivedonloansfromcustomersthathasnotyetbeenearnedbythebankunderaccrualaccountingmethods.
Answer:Unearneddiscountincome
canbeheldbyindividualsandnonprofitinstitutions,bearinterestandpermitdraftsfrombeingwrittenagainsttheaccounttopaythirdparties.
Answer:Nowaccounts
Intheworldwidebankingsystem,representtransferabletimedepositsinavarietyofcurrenciesandareoftentheprincipalsourceofshorttermborrowsbybanks.
Answer:EurocurrencyBorrowings
OnepartofarisesfromfeeschargedforATMandPOStransactions.
Answer:OtherNoninterestIncome
Feesthatarisefromafinancialfirm’strustactivities,feesformanagingacorporations’interestanddividendpaymentsandfeesformanagingcorporateorindividualretirementplansareallincludedinthecategoryoffeesarisingfrom.
Answer:fiduciaryactivities
Checkingaccountmaintenancefeesandoverdraftfeesareincludedinthenoninterestincomeaccountunder.
Answer:servicechargesondepositaccounts
True/FalseQuestions
T F 26. Onabank'sincomestatement(ReportofIncome)depositcostsarefinancialinputs.
Answer:True
T F 27. Loansandleasesarefinancialoutputsonafinancialinstitution'sbalancesheetorReportofCondition.
Answer:True
T F 28. Nondepositborrowingsareafinancialinputonabank'sbalancesheetorReportofCondition.
Answer:True
T F 29. Thecostofnondepositborrowingsisafinancialinputonabank'sincomestatementorReportofIncome.
Answer:True
T F 30. Securitiesincomeisafinancialoutputlistedonafinancialinstitution'sReportofCondition.
Answer:False
T F 31. Netloansonabank'sbalancesheetarederivedbydeductingtheallowanceforloanlossesandunearneddiscountsfromgrossloans.
Answer:True
T F 32. Whenaloanisclassifiedasnonperforminganyaccruedinterestrecordedonthebank'sbooks,butnotactuallyreceived,mustbedeductedfromabank'sloanrevenues.
Answer:True
T F 33. InU.S.banking,securitiesgainsaretreatedasordinaryincome.
Answer:True
T F 34. Mostbanksreportsecuritiesgainsasacomponentoftheirtotalnoninterestincome.
Answer:False
T F 35. Abankdisplayingtradingaccountsecuritiesonitsbalancesheetisservingasasecuritydealerandplanstosellthosesecuritiesbeforetheyreachmaturity.
Answer:True
T F 36. Badloansnormallydonotaffectabank'scurrentincome.
Answer:True
T F 37. Theexpensingofaworthlessloanusuallymustoccurintheyearthatloanbecomeworthless.
Answer:True
T F 38. RecoveriesonloanspreviouslychargedoffareaddedtotheProvisionforLoanLosses(PLL)accountonabank'sincomestatement.
Answer:False
T F 39. Loan-lossreservessetasidetocoveraparticularloanorloansexpectedtobeaproblemorpresentthebankwithabove-averageriskareknownasspecificreserves.
Answer:True
T F 40. U.S.banks(especiallythosewith$500millionormoreintotalassets)arerequiredtofilefinancialstatementsauditedbyanindependentpublicaccountantwiththeirprincipalfederalregulatoryagency.
Answer:True
T F 41. Off-balance-sheetitemsforabankarefeegeneratingtransactionswhicharenotrecordedontheirbalancesheet.
Answer:True
T F 42. Theexperiencemethodofaccountingforfutureloanlossreservesallowsabanktodeductfromtheirincomestatementupto.6percentoftheireligibleloans.
Answer:False
T F 43. AftertheTaxReformActof1986,largebanks(>$500millioninassets)wererequiredtousethereservemethodofaccountingforfutureloanlossreserves.
Answer:False
T F 44. Thenumberonesourceofrevenueforabankbasedondollarvolumeisloanincome.
Answer:True
T F 45. Inlookingatcomparativebalancesheets,itcanbeseenthatlargebanksrelymoreheavilyonnondepositborrowingswhilesmallbanksrelymoreheavilyondeposits.
Answer:True
T F 46. ThePensionFundindustryisnowlargerthantheMutualFundindustry.
Answer:False
T F 47. Off-balance-sheetitemsforbankshavedeclinedinrecentyears.
Answer:False
T F 48. Exceptforbanks,Savings&LoansandSavingsBanksholdthemostdeposits.
Answer:True
T F 49. "Paintingthetape"referstothepracticewherebybanksunderstatetheirnonperformingloans.
Answer:False
T F 50. Financialstatementsissuedbybanksandnonblankfinancialservicefirmsarelookingincreasinglysimilartoday.
Answer:True
MultipleChoiceQuestions
Bankassetsfallintoeachofthefollowingcategoriesexcept:
Loans.
Investmentsecurities.
Demanddeposits.
Noninterestcashandduefrombanks.
Otherassets.
Answer:C
Banksgeneratetheirlargestportionofincomefrom:
Loans.
Short-terminvestment.
Demanddeposits.
Long-terminvestments.
Certificatesofdeposit.
Answer:A
Loanstypicallyfallintoeachofthefollowingcategoriesexcept:
Realestate.
Consumer.
CommercialandIndustrial(business).
Agricultural.
Municipal.
Answer:E
Whichofthefollowingadjustmentsaremadetogrossloansandleasestoobtainnetloansandleases?
Theloanandleaselossallowanceissubtractedfromgrossloans
Unearnedincomeissubtractedfromgrossinterestreceived
Investmentincomeisaddedtogrossinterestreceived
AandB.
A.andC.
Answer:D
Anexampleofacontra-assetaccountis:
Theloanandleaselossallowance.
Unearnedincome.
Buildingsandequipment.
Revenuebonds.
Theprovisionforloanloss.
Answer:A
Thenoncashexpenseitemonabank'sReportofIncomedesignedtoshelterabank'scurrentearningsfromtaxesandtohelpprepareforbadloansiscalled:
A) Short-termdebtinterest
B) Noninterestexpense
C) Provisionfortaxes
D) Provisionforpossibleloanlosses
E) Noneoftheabove.
Answer:D
Afinancialinstitution'sbad-debtreserve,asreportedonitsbalancesheet,iscalled:
A) Unearnedincomeordiscount
B) Allowanceforpossibleloanlosses
C) Intangibleassets
D) Customerliabilityonacceptances
E) Noneoftheabove
Answer:B
Whenabankservesasasecuritydealerforcertainkindsofsecurities(mainlyfederal,state,andlocalgovernmentobligations)thevalueofthesesecuritiesisusuallyrecordedinwhataccountonabank'sReportofCondition?
A) InvestmentSecurities
B) TaxableandTax-ExemptSecurities
C) TradingAccountSecurities
D) SecondaryReserves
E) Noneoftheabove
Answer:C
Thedifferencebetweennoninterestincomeandnoninterestexpensesonabank'sReportofIncomeiscalled:
A) NetProfitMargin
B) NetInterestIncome
C) NetIncomeAfterProvisionforPossibleLoanLosses
D) IncomeorLossBeforeIncomeTaxes
E) NetNoninterestIncome
Answer:E
TheaccountthatisbuiltupbyannualnoncashexpensedeductionsandissubtractedfromGrossLoansontheReportofConditionis:
A) Unearnedincome
B) Nonperformingloans
C) Allocatedloanriskdeductions
D) Allowanceforpossibleloanlosses
E) Noneoftheabove.
Answer:D
Nonperformingloansarecreditsonwhichanyscheduledloanrepaymentsandinterestpaymentsarepastdueformorethan:
A) 30days
B) 60days
C) 90days
D) 180days
E) Noneoftheabove.
Answer:C
One-timeonlytransactionsthatofteninvolvefinancialassetsorrealpropertypledgedascollateralbehindaloananduponwhichthebankhasforeclosedaffectabank'saccountknownas:
A) Allowanceforloanlosses
B) Nonrecurringsalesofassets
C) Assetgainsorlosses
D) Provisionforloanandsecuritylosses
E) Noneoftheabove.
Answer:B
Theuseoffixedassets,ratherthanfinancialassets,inordertoincreaseearningsflowingtoabank'sstockholdersisknownas:
A) Plantandequipmentinvestment
B) Financialleverage
C) Operatingleverage
D) Nondepositcapital
E) Noneoftheabove.
Answer:C
Banksdependheavilyuponborrowedfundssuppliedbycustomerswithlittleowners'capitalinvested.Thismeansthatbanksmakeheavyuseof:
A) Financialleverage
B) Capitalrestructuring
C) OperatingLeverage
D) Marginborrowing
E) Noneoftheabove.
Answer:A
Whenaloanisconsidereduncollectible,thebank'saccountingdepartmentwillwrite(charge)itoffthebooksbyreducingthe______andtheaccounts.Whichchoicebelowcorrectlyfillsintheblankintheprecedingsentence?
A) PLLandGrossLoans
B) ALLandNetLoans
C) ALLandGrossLoans
D) PLLandNetLoans
E) Noneoftheabove.
Answer:C
Thecommonbankingpracticeofsellingthoseinvestmentsecuritiesthathaveappreciatedinordertoreapacapitalgainandholdingontothosesecuritieswhosepriceshavedeclinedisknownas:
A) Gainstrading
B) Performancebanking
C) Losscontroltrading
D) Selectiveportfoliomanagement
E) Noneoftheabove.
Answer:A
Noninterestrevenuesourcesforabankarecalled:
A) Commitmentfeesonloans
B) Feeincome
C) Supplementalincome
D) Noninterestmargin
E) Noneoftheabove.
Answer:B
LargeU.S.banksmustusewhichofthemethodslistedbelowtodeterminetheirprovisionforloanlossexpense?
A) Experiencemethod
B) Reservemethod
C) Specificcharge-offmethod
D) Historicalcostmethod
E) Noneoftheabove.
Answer:C
Abank'stemporarylendingofexcessreservestootherbanksislabeledonthebalancesheetas:
A) FedFundsPurchased
B) FedFundsSold
C) MoneyMarketDeposits
D) SecuritiesPurchasedforResale
E) Noneoftheabove
Answer:B
Abanksellssharesofitscommonstockwithaparvalueof$100for$200inthemarket.Whichtwoaccountsonthebank'sbalancesheetaregoingtobeaffected?
A) Retainedearningsandcapitalsurplusaccounts
B) Subordinatednotesanddebenturesandcommonsstockoutstandingaccounts
C) Retainedearningsandcommonstockoutstandingaccounts
D) Commonstockoutstandingandcapitalsurplusaccounts
E) Onlythecommonstockoutstandingaccountisaffected
Answer:D
Atypeofletterofcreditwhichiswidelyusedininternationaltradeisknownas:
A) Banker'sacceptance
B) Commercialpaper
C) Repurchaseagreement
D) Fedfundspurchased
E) Noneoftheabove
Answer:A
AbankwhichstartswithALLof$1.48millionatthebeginningoftheyear,chargesoffworthlessloansof$.94millionduringtheyear,recovers$.12milliononloanspreviouslychargedoffandchargescurrentincomefora$1.02millionprovisionforloanlosseswillhaveanALLattheendoftheyearof:
A) $.66million
B) $3.32million
C) $1.68million
D) $1.28million
E) Thesameamountasatthebeginningoftheyear
Answer:C
Abankthathastotalinterestincomeof$67millionandtotalnoninterestincomeof$14million.Thisbankhastotalinterestexpensesof$35millionandtotalnoninterestexpenses(excludingPLL)of$28million.Itsprovisionforloanlossesis$6millionanditstaxesare$5.Whatisthisbank'snetinterestincome?
A) $7
B) -$14
C) $18
D) $32
E) Noneoftheabove
Answer:D
Abankthathastotalinterestincomeof$67millionandtotalnoninterestincomeof$14million.Thisbankhastotalinterestexpensesof$35millionandtotalnoninterestexpenses(excludingPLL)of$28million.Itsprovisionforloanlossesis$6millionanditstaxesare$5.Whatisthisbank'snetnoninterestincome?
A) $7
B) -$14
C) $18
D) $32
E) Noneoftheabove
Answer:B
Abankthathastotalinterestincomeof$67millionandtotalnoninterestincomeof$14million.Thisbankhastotalinterestexpensesof$35millionandtotalnoninterestexpenses(excludingPLL)of$28million.Itsprovisionforloanlossesis$6millionanditstaxesare$5.Whatisthisbank'snetincome?
A) $7
B) -$14
C) $18
D) $32
E) Noneoftheabove
Answer:A
Whichofthefollowingfinancialstatementsshowstherevenuesandexpenseofabankoverasetperiodoftime?
A) Thestatementofstockholdersequity
B) Thefunds-flowstatement
C) Thereportoffinancialcondition
D) Thereportofincome
E) Noneoftheabove
Answer:D
Whichofthefollowingaccountsissometimescalledthebank'sprimaryreserves?
A) Cashanddepositsduefrombank
B) Investmentsecurities
C) Tradingaccountsecurities
D) Fedfundssold
E) Noneoftheabove
Answer:A
Whichofthefollowingassetsisthelargestassetitemonthebank'sbalancesheet?
A) Securities
B) Cash
C) Loans
D) BankPremises
E) Noneoftheabove
Answer:C
Whatfinancialserviceindustrycategoryissecondtothebankingindustryintotalassetsheld:
A) Mutualfunds
B) Thrifts
C) Investmentbanks
D) Insurancecompanies
E) Pensionfunds
Answer:A
FASBRule115focusesprimarilyonbank:
A) Depositsources
B) Investmentsinmarketablesecurities
C) Derivativestrading
D) Loan-lossreserves
E) Federalfunds
Answer:B
Whichofthefollowingmostaccuratelydescribestheprincipaltype(s)ofbanknoninterestincome:
A) Feesfromfiduciarytransactions
B) Feesfromdeposittransactions
C) Feesfromsecuritiestransactions
D) Feesfromadditionalnoninterestincome
E) Alloftheabove
Answer:E
Feeincomearisingfromfiduciarytransactionsincludeallofthefollowingexcept:
A) Checkingaccountmaintenancefees
B) Feesformanagingandprotectingacustomer’sproperty
C) Feesforrecordkeepingforcorporatesecurity
D) Feesfordispersinginterestanddividendpaymentsforacorporation
E) Feesformanagingcorporateandindividualretirementplans
Answer:A
YouknowthefollowinginformationabouttheMillerStateBank:
GrossLoans $300
MiscellaneousAssets $50
Deposits $390
TotalEquity $50
CommonStockPar $5
Non-DepositBorrowings$60
InvestmentSecurities $150
NetPremises $40
Surplus $5
AllowanceforLoanLosses $50
Deposits $390
TotalAssets $500
GrossPremises $70
Giventhisinformation,whatisthisfirm’sNetLoans?
A)$250
B)$350
C)$500
D)$50
E)$150
Answer:A
YouknowthefollowinginformationabouttheMillerStateBank
GrossLoans $300
MiscellaneousAssets $50
Deposits $390
TotalEquity $50
CommonStockPar $5
Non-DepositBorrowings $60
InvestmentSecurities $150
NetPremises $40
Surplus $5
AllowanceforLoanLosses $50
Deposits $390
TotalAssets $500
GrossPremises $70
Giventhisinformation,whatisthisfirm’sDepreciation?
A)$250
B)$30
C)$70
D)$40
E)$110
Answer:B
YouknowthefollowinginformationabouttheMillerStateBank
GrossLoans $300
MiscellaneousAssets $50
Deposits $390
TotalEquity $50
CommonStockPar $5
Non-DepositBorrowings $60
InvestmentSecurities $150
NetPremises $40
Surplus $5
AllowanceforLoanLosses $50
Deposits $390
TotalAssets $500
GrossPremises $70
Giventhisinformation,whatisthisfirm’sTotalLiabilities?
A)$390
B)$60
C)$450
D)$500
E)$50
Answer:C
YouknowthefollowinginformationabouttheMillerStateBank
GrossLoans $300
MiscellaneousAssets $50
Deposits $390
TotalEquity $50
CommonStockPar $5
Non-DepositBorrowings $60
InvestmentSecurities $150
NetPremises $40
Surplus $5
AllowanceforLoanLosses $50
Deposits $390
TotalAssets $500
GrossPremises $70
Giventhisinformation,whatisthisfirm’sUndividedProfits?
A)$50
B)$5
C)$10
D)$40
E)$450
Answer:D
YouknowthefollowinginformationabouttheMillerStateBank
GrossLoans $300
MiscellaneousAssets $50
Deposits $390
TotalEquity $50
CommonStockPar $5
Non-DepositBorrowings $60
InvestmentSecurities $150
NetPremises $40
Surplus $5
AllowanceforLoanLosses $50
Deposits $390
TotalAssets $500
GrossPremises $70
Giventhisinformation,whatisthisfirm’sTotalLiabilitiesPlusEquity?
A)$250
B)$450
C)$150
D)$50
E)$500
Answer:E
YouknowthefollowinginformationabouttheDavisNationalBank
TotalInterestExpenses ($500)
TotalNonInterestIncome $100
SecuritiesGains(Losses) $50
IncomeTaxes ($80)
DividendstoStockholders ($40)
TotalInterestIncome $800
TotalNonInterestExpenses ($150)
ProvisionforLoanLosses ($100)
Giventhisinformation,whatisthisfirm’sNetInterestIncome?
A)$300
B)$150
C)($50)
D)$120
E)$80
Answer:A
YouknowthefollowinginformationabouttheDavisNationalBank
TotalInterestExpenses ($500)
TotalNonInterestIncome $100
SecuritiesGains(Losses) $50
IncomeTaxes ($80)
DividendstoStockholders ($40)
TotalInterestIncome $800
TotalNonInterestExpenses ($150)
ProvisionforLoanLosses ($100)
Giventhisinformation,whatisthisfirm’sNetNonInterestIncome?
A)$300
B)$150
C)($50)
D)$120
E)$80
Answer:C
YouknowthefollowinginformationabouttheDavisNationalBank
TotalInterestExpenses ($500)
TotalNonInterestIncome $100
SecuritiesGains(Losses) $50
IncomeTaxes ($80)
DividendstoStockholders ($40)
TotalInterestIncome $800
TotalNonInterestExpenses ($150)
ProvisionforLoanLosses ($100)
Giventhisinformation,whatisthisfirm’sPretaxNetOperatingIncome(orNetIncomebeforeExtraordinaryItems)?
A)$300
B)$150
C)($50)
D)$120
E)$80
Answer:B
YouknowthefollowinginformationabouttheDavisNationalBank
TotalInterestExpenses ($500)
TotalNonInterestIncome $100
SecuritiesGains(Losses) $50
IncomeTaxes ($80)
DividendstoStockholders ($40)
TotalInterestIncome $800
TotalNonInterestExpenses ($150)
ProvisionforLoanLosses ($100)
Giventhisinformation,whatisthisfirm’sNetIncome?
A)$300
B)$150
C)($50)
D)$120
E)$80
Answer:D
YouknowthefollowinginformationabouttheDavisNationalBank
TotalInterestExpenses ($500)
TotalNonInterestIncome $100
SecuritiesGains(Losses) $50
IncomeTaxes ($80)
DividendstoStockholders ($40)
TotalInterestIncome $800
TotalNonInterestExpenses ($150)
ProvisionforLoanLosses ($100)
Giventhisinformation,whatisthisfirm’sIncreaseinUndividedProfits?
A)$300
B)$150
C)($50)
D)$120
E)$80
Answer:E
YouknowthefollowinginformationabouttheDavisNationalBank
TotalInterestExpenses ($500)
TotalNonInterestIncome $100
SecuritiesGains(Losses) $50
IncomeTaxes ($80)
DividendstoStockholders ($40)
TotalInterestIncome $800
TotalNonInterestExpenses ($150)
ProvisionforLoanLosses ($100)
Giventhisinformation,whatisthisfirm’sTotalRevenues?
A)$800
B)$850
C)$150
D)$950
Answer:D
YouknowthefollowinginformationabouttheWebbStateBank
AccumulatedDepreciation $40
NetLoans $600
FedFundsPurchasedandRepurchaseAgreements $200
CashandDuefromBanks $50
TradingAccountSecurities $40
MiscellaneousAssets $100
Deposits $500
UndividedProfits $140
GrossPremises $90
Surplus $40
SubordinatedDebt $100
InvestmentSecurities $160
CommonStockPar $20
GrossLoans $700
Giventhisinformation,whatisthisfirm’sAllowanceforLoanLosses?
A)$1300
B)$1000
C)$50
D)$200
E)$100
Answer:E
YouknowthefollowinginformationabouttheWebbStateBank
AccumulatedDepreciation $40
NetLoans $600
FedFundsPurchasedandRepurchaseAgreements $200
CashandDuefromBanks $50
TradingAccountSecurities $40
MiscellaneousAssets $100
Deposits $500
UndividedProfits $140
GrossPremises $90
Surplus $40
SubordinatedDebt $100
InvestmentSecurities $160
CommonStockPar $20
GrossLoans $700
Giventhisinformation,whatisthisfirm’sNetPremises?
A)$130
B)$1000
C)$50
D)$200
E)$100
Answer:C
YouknowthefollowinginformationabouttheWebbStateBank
AccumulatedDepreciation $40
NetLoans $600
FedFundsPurchasedandRepurchaseAgreements $200
CashandDuefromBanks $50
TradingAccountSecurities $40
MiscellaneousAssets $100
Deposits $500
UndividedProfits $140
GrossPremises $90
Surplus $40
SubordinatedDebt $100
InvestmentSecurities $160
CommonStockPar $20
GrossLoans $700
Giventhisinformation,whatisthisfirm’sTotalNonDepositBorrowings?
A)$1000
B)$300
C)$800
D)$200
E)$500
Answer:B
YouknowthefollowinginformationabouttheWebbStateBank
AccumulatedDepreciation $40
NetLoans $600
FedFundsPurchasedandRepurchaseAgreements $200
CashandDuefromBanks $50
TradingAccountSecurities $40
MiscellaneousAssets $100
Deposits $500
UndividedProfits $140
GrossPremises $90
Surplus $40
SubordinatedDebt $100
InvestmentSecurities $160
CommonStockPar $20
GrossLoans $700
Giventhisinformation,whatisthisfirm’sTotalLiabilities?
A)$1000
B)$300
C)$800
D)$200
E)$500
Answer:C
YouknowthefollowinginformationabouttheWebbStateBank
AccumulatedDepreciation $40
NetLoans $600
FedFundsPurchasedandRepurchaseAgreements $200
CashandDuefromBanks $50
TradingAccountSecurities $40
MiscellaneousAssets $100
Deposits $500
UndividedProfits $140
GrossPremises $90
Surplus $40
SubordinatedDebt $100
InvestmentSecurities $160
CommonStockPar $20
GrossLoans $700
Giventhisinformation,whatisthisfirm’sTotalEquity?
A)$1000
B)$300
C)$800
D)$200
E)$500
Answer:D
YouknowthefollowinginformationabouttheWebbStateBank
AccumulatedDepreciation $40
NetLoans $600
FedFundsPurchasedandRepurchaseAgreements $200
CashandDuefromBanks $50
TradingAccountSecurities $40
MiscellaneousAssets $100
Deposits $500
UndividedProfits $140
GrossPremises
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