Annual financial statements of the bank (Switzerland)
Due to the special public interest in a healthy banking system and the particularities of the banking business, special accounting regulations apply to the annual financial statements of banks . A certain minimum structure must also be observed.
The following illustration is based on the general banking law framework in Switzerland. Similar requirements apply to Germany; the terms and provisions for the individual accounting items are e.g. T. different. For a presentation of the accounting of German banks, see German bank accounting .
Balance sheet
In the individual financial statements, the balance sheet is structured as follows:
| 1 | Active |
|---|---|
| 1.1 | Liquid funds |
| 1.2 | Money market paper claims |
| 1.3 | Claims on banks |
| 1.4 | Receivables from customers |
| 1.5 | Mortgage claims |
| 1.6 | Trading portfolios in securities and precious metals |
| 1.7 | Financial assets |
| 1.8 | Holdings |
| 1.9 | Property, plant and equipment |
| 1.1 | Accruals and deferrals |
| 1.11 | Other assets |
| 1.12 | Unpaid share capital |
| 1.13 | Total assets |
| 2 | Passives |
| 2.1 | Money market paper obligations |
| 2.2 | Obligations to banks |
| 2.3 | Obligations to customers in the form of savings and investments |
| 2.4 | Other obligations to customers |
| 2.5 | Medium-term notes |
| 2.6 | Bonds and Pfandbrief Loans |
| 2.7 | Accruals and deferrals |
| 2.8 | Other liabilities |
| 2.9 | Value adjustments and provisions |
| 2,101 | Reserves for general banking risks |
| 2.11 | Share capital |
| 2.12 | General legal reserve |
| 2.13 | Reserve for own shares |
| 2.14 | Revaluation reserve |
| 2.152 | Other reserves |
| 2.16 | Profit carried forward |
| 2.17 | Annual profit |
| 2.18 | - loss carryforward |
| 2.19 | - annual loss |
| 2.2 | Total liabilities |
The off- balance-sheet transactions , the income statement and the cash flow statement are then listed.
Off-balance sheet transactions
According to Swiss law, off-balance-sheet business shows at least the following items:
| 3 | Off-balance sheet transactions | |
|---|---|---|
| 3.1 | Contingent Liabilities | |
| 3.2 | Irrevocable commitments | |
| 3.3 | Payment and additional payment obligations | |
| 3.4 | Commitment Loans | |
| 3.5 | Derivative financial instruments | E.g. FRAs (Forward Rate Agreements), interest rate swaps, currency swaps |
| 3.6 | Fiduciary business | Fiduciary investments with third-party banks |
Bank income statement
In accordance with Swiss law, the income statement in the individual financial statements must be structured as follows:
| 1 | Income and expenses from ordinary banking business |
|---|---|
| 1.1 | Success from the interest business |
| 1.1.1 | Interest and discount income |
| 1.1.2 | Interest and dividend income from trading portfolios |
| 1.1.3 | Interest and dividend income from financial investments |
| 1.1.4 | Interest expense |
| 1.1.5 | Subtotal success interest business |
| 1.2 | Success from the commission and service business |
| 1.2.1 | Commission income from lending business |
| 1.2.2 | Commission income from securities and investment business |
| 1.2.3 | Commission income from other service business |
| 1.2.4 | Commission expenses |
| 1.2.5 | Subtotal success in commission and service business |
| 1.3 | Success from trading business |
| 1.4 | Other decent success |
| 1.4.1 | Income from the sale of financial assets |
| 1.4.2 | Investment income |
| 1.4.3 | Real estate success |
| 1.4.4 | Other decent yield |
| 1.4.5 | Other neat effort |
| 1.4.6 | Subtotally other decent success |
| 1.5 | Business expense |
| 1.5.1 | Personnel expenses |
| 1.5.2 | Material expenses |
| 1.5.3 | Subtotal business expenses |
| 1.6 | Gross profit |
| 2 | Annual profit / annual loss |
| 2.1 | Gross profit |
| 2.2 | Depreciation on fixed assets |
| 2.3 | Value adjustments, provisions and losses |
| 2.4 | Intermediate result |
| 2.5 | Extraordinary income |
| 2.6 | Extraordinary expenses |
| 2.7 | Taxes |
| 2.8 | Annual profit / annual loss |
| 3 | Appropriation of profit / loss compensation |
| 3.1 | Annual profit / annual loss |
| 3.2 | Profit / loss carried forward |
| 3.3 | Balance sheet profit / balance sheet loss |
| 3.4 | Appropriation of profits |
| - Allocation to reserve | |
| –Distributions on the company's capital | |
| –Other appropriations of profits | |
| Loss to be offset | |
| - Withdrawal from reserves | |
| -Other loss compensation | |
| 3.5 | Profit / loss carried forward |