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The financial statements for THE Bank are shown below: Balance Sheet THE Bank As

ID: 2655848 • Letter: T

Question

The financial statements for THE Bank are shown below: Balance Sheet THE Bank Assets Liabilities and Equity $ 290 Demand deposits Cash Demand deposits from other Fls Investments Federal funds sold Loans Reserve for loan losses Premises 690 Small time deposits 1,890 Jumbo CDs 990 Federal funds purchased 6,990 Equity (700) $ 2,540 4,890 1,515 1,090 955 840 Total assets $ 10,990 Total liabilities/equity $10,990 Income Statement THE Bank Interest income Interest expense Provision for loan losses Noninterest income Noninterest expense laxes $ 2,500 1,720 80 330 500 70 a. Calculate THE Bank's earning assets THE Bank's earning assets b. Calculate THE Bank's ROA. (Round your answer to 3 decimal places. (e.g., 32.161)) THE Bank's ROA c. Calculate THE Bank's total operating income THE Bank's total operating income d. Calculate THE Bank's spread. (Do not round intermediate calculations. Round your answer to 3 decimal places. (e.g., 32.161)) THE Bank's spread

Explanation / Answer

Answer to Part a.

Earning Assets = Investment + Securities + Loans – Loan losses
The Bank’s Earning Assets = $1,890 + $990 + $6,990 - $700
The Bank’s Earning Assets = $9,170

Answer to Part b.

ROA = Net Income / Total Assets * 100
Net Income = $2,500 - $1,720 - $80 + $330 - $500 - $70
Net Income = $460

The Bank’s ROA = 460 / 10,990 * 100
The Bank’s ROA = 4.186%

Answer to Part c.

Total Operating Income = Interest Income + Noninterest Income
The Bank’s Total Operating Income = $2,500 + $330
The Bank’s Total Operating Income = $2,830

Answer to Part d.

Spread = (Interest Income / Earning Assets) – (Interest Expense / Interest Bearing liabilities)
Interest Bearing liabilities = $4,890 + $1,515 + $1,090 = $7,495

The Bank’s Spread = (2,500 / 9,170) – (1,720 / 7,495)
The Bank’s Spread = 0.27263 – 0.22949
The Bank’s Spread = 0.04314 or 4.314%

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