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The following balance sheet accounts (in millions of dollars) have been taken fr

ID: 1174738 • Letter: T

Question

The following balance sheet accounts (in millions of dollars) have been taken from the annual report for a U.S. bank. Arrange the accounts in balance sheet order and determine the value of total assets. Based on the balance sheet structure, would you classify this bank as a community bank, regional bank, or a money center bank? (LG 11-6)

Premises

$1,078

   Net loans

$29,981

Savings deposits

3,292

Short-term borrowing

2,080

Cash

2,660

Other liabilities

778

NOW accounts

12,816

Equity

3,272

Long-term debt

1,191

Investment securities

5,334

Other assets

1,633

Demand deposits

5,939

Intangible assets

758

Certificates of deposit (under $100,000)

9,853

Other time deposits

2,333

Federal funds sold

110

Premises

$1,078

   Net loans

$29,981

Savings deposits

3,292

Short-term borrowing

2,080

Cash

2,660

Other liabilities

778

NOW accounts

12,816

Equity

3,272

Long-term debt

1,191

Investment securities

5,334

Other assets

1,633

Demand deposits

5,939

Intangible assets

758

Certificates of deposit (under $100,000)

9,853

Other time deposits

2,333

Federal funds sold

110

Explanation / Answer

It is a community bank because its assets are below $1 billion in assets.

It would be a regional bank if assets are more than $1 billion and money center bank if assets are more than $1 trillion.

Assets Amount Liability Cash 2660 Savings 3292 Investment Securities 5334 other time deposits 2333 Net Loans 29981 Demand Deposits 5939 Premises 1078 Certificate of Deposits 9853 Other Assets 1633 Long term Debt 1191 Intangible Assets 758 Short Term Debt 2080 NOW Accounts 12816 Other Liabilities 778 Total 54260 Fed Funds 110 Equity 3272
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