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Risk Management Manual of Examination Policies

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Section 17.1 - Bank of Anytown-Report of Examination

Comparative Statements of Income and Changes in Equity Capital Accounts 99999

Comparative Statements of Income and Changes in Equity Capital Accounts
Items 06/30/2004 12/31/2003 12/31/2002
Interest Income:
    Interest and fee income on loans 2,185 4,826 6,305
    Income from lease financing      
    Interest on balances with depository institutions      
    Income on Federal funds sold and repos 66 350 512
    Interest from assets held in trading accounts      
     Interest and dividends on securities 268 406 512
    Other Interest Income      
Total Interest Income 2,519 5,582 7,329
Interest Expense:
    Interest on deposits 858 2,434 3,832
    Expense on Federal funds purchased and repos 5 18 18
     Interest on demand notes, other borrowed money, mortgages, and capitalized leases. 31    
    Interest on subordinated notes and debentures      
Total Interest Expense 894 2,452 3,850
Net Interest Income 1,625 3,130 3,479
Noninterest Income:
    Services charges on deposit accounts 234 461 415
    All other noninterest income 70 128 228
Total Noninterest Income 304 589 643
Noninterest Expense:
    Salaries and employee benefits 750 1,422 1,342
    Premises and fixed assets expense (net of rental income) 271 549 584
    Amortization expense of intangible assets (including goodwill)      
    Other noninterest expense 446 931 978
Total Noninterest Expense 1,467 2,902 2,904
    Provision for loan and lease losses 300 1,025 1,580
    Securities gains (losses) 15 48  
        Net Operating Income (Pretax) 177 (160) (362)
    Applicable income taxes 74 (36) (117)
        Net Operating Income (Aftertax) 103 (124) (245)
    Extraordinary credits (charges) net of income tax      
Net Income 103 (124) (245)
    Other increases in equity capital accounts 60    
    Other decreases in equity capital accounts      
    Cash dividends declared on common stock      
    Net change in equity capital accounts for the period 163 (124) (245)
    Equity capital accounts at beginning of the period 6,027 6,151 6,396
    Equity capital accounts at end of the period 6,190 6,027 6,151
Footnotes:
[Included for illustrative purposes only.]


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