Question

Gross loans	$300		Trading-account securities	$2
Allowance for loan losses	15		Other real estate owned	4
Investment securities	36		Goodwill and other intangibles	3
Common stock	5		Total liabilities	375
Surplus	15		Preferred stock	3
Total equity capital	30		Nondeposit borrowings	40
Cash and due from banks	10		Bank premises and equipment, net	20
Miscellaneous assets	25
Bank premises and equipment, gross	25

Please calculate these items:

Total assets
Net loans
Undivided profits
Fed funds sold
Depreciation
Total deposits

Answer 1

1) Calculation of Total Assets :-

= Total Equity + Total Liabilities

= $30 + $375

= $405

2) Calculation of Net Loans :-

= Gross Loan - Allowance for loan losses

= $300 - $15

= $285

3) Undivided Profits :-

= Total Equity - Common Stock - Preferred Stock - Surplus

= $30 - $5 - $3 - $15

= $7

4) Fed Funds Sold :-

= Total Asstes - Other Assets

= $405 - ($285+$36+$10+$25+$2+$4+$3+$20)

= $20

5) Depreciation :-

= Bank Premises and Equipment Gross - Bank Premises and Equipment Net

= $25 - $20

= $5

6) Total Deposits :-

= Total Liabilities - Non Deposit Borrowings

= $375 - $40

= $335