Question

Fill in the missing data of the balance sheet and the profit and loss account of the year 2021, taking into account that the bank:
a) does not collect anything for non-performing loans
b) all loans have several years to mature and are repaid at maturity;
c) in 2021 distributes as a dividend 50% of the profits

balance sheet
assets	2020	2021
available	10	?
loans (5% interest rate)	90	?
(accumulated impairments)	(0)	(2)
net loans	90	?
total assets	100	?

balance sheet
liabilities	2020	2021
deposits (interest rate 1%)	90	90
clean seat	10	?
shares	8	?
results in new	2	?
total liabilities	100	?

profit and loss account 2021
net interest income	?
interest income	?
interest expenses	?
net non-interest income	0.4
supplies	0,4
net operating income	?
Other expenses	0.6
net income	?
impairment losses	?
profits (losses) before taxes	?
taxes (tax rate 20%)	?
net profit (loss)	?
dividends	?
transfer to new	?

Answer 1

Profit and Loss account 2021 missing figures.

a)Interest income = 4.5 (90*5%)

b) Interest Expense = 0.9 (90*1%)

c) Net interest Income = 3.6

d) Net operating Income = 3.6

e) Net Income = 3

f) Impairment Losses = (2)

g) Profits(losses) before taxes = 1

h) Net profit(loss) = 0.8

i) Dividends = 0.4

j) Transfer to new = 0.4

.

Balance sheet missing figures :

a) Assets = 10

b) Loans(5% interest rate) = 90

c) Net loans = 88

d) Total Assets = 100.4 (98+2.4(bank))

e) Clean seat = 10.4(8+2.4)

f) Shares = 8

g) Results in new = 2.4(2+0.4)

e) Toatal liabilties = 100.4