Bank Analysis School - September 2023

Internal Use Only

3 From a bank regulator’s standpoint, the essential purpose of bank earnings, both current and accumulated, is to absorb losses and augment capital . ” - FDIC Risk Management Manual

Internal Use Only

Learning Objectives 1 – How Banks Make Money

2 – Income Statement 3 – UBPR Ratio Analysis 4 – Budget 5 – Impact on Capital 6 – Risk vs. Return