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Risk Management Manual of Examination Policies

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Section 17.1 - Bank of Anytown-Report of Examination

Analysis of Earnings 99999

Comparative Statement of Income
  Period
Ended
06/30/2004
Period
Ended
12/31/2003
Period
Ended
12/31/2002
Interest Income 2,519 5,582 7,329
Interest Expense 894 2,452 3,850
Net Interest Income
1,625 3,130 3,479
Noninterest Income 304 589 643
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 (Pre-Tax)
177 (160) (362)
Applicable Income Taxes 74 (36) (117)
Net Operating Income (After-Tax)
103 (124) (245)
Extraordinary Credits (Charges), Net      
Net Income
103 (124) (245)
Other Increases/Decreases
Includes changes in the net unrealized holding gains (losses) on Available-For-Sale Securities
60    
Cash Dividends      
Net Change in Equity Accounts
163 (124) (245)
Reconcilement of Allowance for Loan and Lease Losses  
Beginning Balance 1,748 1,407 950
Gross Loan and Lease Losses
181 884 1,274
Recoveries
112 200 151
Provision for Loan and Lease Losses
300 1,025 1,580
Other Increases (Decreases)
     
Ending Balance 1,979 1,748 1,407
Other Component Ratios and Trends
Ratio
Net Interest Income (TE)/Average Earning Assets 4.74 4.37 4.64
Total Noninterest Expense/Average Assets 3.82 3.62 3.54
Net Income/Average Total Equity 3.39 (2.05) (3.87)
Net Losses/Average Total Loans and Leases 0.25 1.24 1.88
Earnings Coverage of Net Losses (X) 6.70 (1.19) (1.08)
ALLL/Total Loans and Leases 3.67 3.15 2.50
Noncurrent Loans and Leases/ALLL 106.47 143.88 100.64
Footnotes:



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