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Analytical Review of Income and Expense Comptroller's Handbook (section 401)

Analytical Review of Income and Expense Comptroller's Handbook (section 401)

Paperback

General Reference

ISBN10: 1502937727
ISBN13: 9781502937728
Publisher: Createspace
Published: Oct 31 2014
Pages: 28
Weight: 0.20
Height: 0.06 Width: 8.50 Depth: 11.02
Language: English
This section is designed to assist the examiner in developing an overview of the financial condition and results of operations of a bank through the use of analytical review techniques. It also provides procedures to assist in evaluating the reasonableness and reliability of the bank's income and expense accounts.A general understanding of a bank's balance sheet, income and expense accounts, and the Uniform Bank Performance Report (UBPR) is necessary to analyze a bank's earnings performance effectively. Therefore, the bank's Reports of Condition and Income and the UBPR should be reviewed prior to, or in conjunction with, the review of this area.

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