Risk Management Manual of Examination Policies - FDIC

Comparative Statements of Income and Changes in Equity Capital Accounts 99999
ITEMS 06/30/2004 12/31/2003 12/31/2002
INTEREST INCOME:
Interest and fee income on loans 2,185 4,826 6,305
Income from lease financing
Interest on balances with depository institutions
Income on Federal funds sold and repos 66 350 512
Interest from assets held in trading accounts
Interest and dividends on securities 268 406 512
Other Interest Income
TOTAL INTEREST INCOME
INTEREST EXPENSE:
2,519 5,582 7,329
Interest on deposits 858 2,434 3,832
Expense on Federal funds purchased and repos 5 18 18
Interest on demand notes, other borrowed money,
mortgages, and capitalized leases.
Interest on subordinated notes and debentures
31
TOTAL INTEREST EXPENSE 894 2,452 3,850
NET INTEREST INCOME
NONINTEREST INCOME:
1,625 3,130 3,479
Services charges on deposit accounts 234 461 415
All other noninterest income 70 128 228
TOTAL NONINTEREST INCOME
NONINTEREST EXPENSE:
304 589 643
Salaries and employee benefits 750 1,422 1,342
Premises and fixed assets expense (net of rental income)
Amortization expense of intangible assets (including goodwill)
271 549 584
Other noninterest expense 446 931 978
Footnotes:
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 (PRETAX) 177 (160) (362)
Applicable income taxes 74 (36) (117)
NET OPERATING INCOME (AFTERTAX) 103 (124) (245)
Extraordinary credits (charges) net of income tax
NET INCOME 103 (124) (245)
Other increases in equity capital accounts 60
Other decreases in equity capital accounts
Cash dividends declared on common stock
Net change in equity capital accounts for the period 163 (124) (245)
Equity capital accounts at beginning of the period 6,027 6,151 6,396
Equity capital accounts at end of the period 6,190 6,027 6,151
29