| Accounting Variables of Financial Statements | Variables of Expression 2 (a) |
| Assets |
|
| Loans | L = A − B |
| Gross loans | A |
| Less: reserves for impaired loans/NPLs | B |
| Other earning assets | OEA = C + D + E + F |
| Loans and advances to banks | C |
| Derivatives | D |
| Other securities | E |
| Remaining earning assets | F |
| Total earning assets | ∆F(+) = L + OEA |
| Fixed assets | ∆A(+) |
| Non-earning assets | ∆A(+) |
| Liabilities & Equity |
|
| Deposits & short term funding | D = TCD + DFB + ODB |
| Total customer deposits | TCD |
| Deposits from banks | DFB |
| Other deposits and short-term borrowings | ODB |
| Other interest bearing liabilities | OI = DE + TL + LTF |
| Derivatives | DE |
| Trading liabilities | TL |
| Long term funding | LTF |
| Other (non-interest bearing) | ONIB = LOR + OtR + E |
| Loan loss reserves | LOR |
| Other reserves | OtR |
| Total liabilities | ∆F(−) = D + OI + ONIB |
| Equity | ∆F(−) |
| Profit & Loss Account |
|
| Loan loss provisions | OR(+) |
| Net income | OR(+) |