<Company Name>

Consolidation Report (Service Industry)

<Date>
Model Key
Replace the bold numbers in white cells with your own financial data.
Shaded cells will be calculated for you. You do not need to enter anything into them.

January

March

April

May

June

July

$3,000,000
0
0
1,500,000
0
300,000
$4,800,000

$3,000,000
0
0
1,500,000
0
300,000
$4,800,000

$3,000,000
0
0
1,500,000
0
300,000
$4,800,000

$3,000,000
0
0
1,500,000
0
300,000
$4,800,000

$3,000,000
0
0
1,500,000
0
300,000
$4,800,000

$3,000,000
0
0
1,500,000
0
300,000
$4,800,000

$3,000,000
0
0
1,500,000
0
300,000
$4,800,000

$3,000,000
0
0
1,500,000
0
300,000
$4,800,000

$3,000,000
0
0
1,500,000
0
300,000
$4,800,000

$3,000,000
0
0
1,500,000
0
300,000
$4,800,000

$3,000,000
0
0
1,500,000
0
300,000
$4,800,000

$36,000,000
0
0
18,000,000
0
3,600,000
$57,600,000

$3,600,000
0
0
$3,600,000

$3,600,000
0
0
$3,600,000

$3,600,000
0
0
$3,600,000

$3,600,000
0
0
$3,600,000

$3,600,000
0
0
$3,600,000

$3,600,000
0
0
$3,600,000

$3,600,000
0
0
$3,600,000

$3,600,000
0
0
$3,600,000

$3,600,000
0
0
$3,600,000

$3,600,000
0
0
$3,600,000

$3,600,000
0
0
$3,600,000

$3,600,000
0
0
$3,600,000

$43,200,000
0
0
$43,200,000

Provision for credit losses

Net Interest Income

$1,200,000
0
$1,200,000

$1,200,000
0
$1,200,000

$1,200,000
0
$1,200,000

$1,200,000
0
$1,200,000

$1,200,000
0
$1,200,000

$1,200,000
0
$1,200,000

$1,200,000
0
$1,200,000

$1,200,000
0
$1,200,000

$1,200,000
0
$1,200,000

$1,200,000
0
$1,200,000

$1,200,000
0
$1,200,000

$1,200,000
0
$1,200,000

$14,400,000
0
$14,400,000

Noninterest Income
Service charges
Product revenue (not fee-related)
Loan placement fees
Gain on sale of securities
Gain on sale of other real estate owned
Gain on sale of fixed assets
Other
Total Noninterest Income

$600,000
450,000
0
375,000
150,000
0
75,000
$1,650,000

$600,000
450,000
0
375,000
150,000
0
75,000
$1,650,000

$600,000
450,000
0
375,000
150,000
0
75,000
$1,650,000

$600,000
450,000
0
375,000
150,000
0
75,000
$1,650,000

$600,000
450,000
0
375,000
150,000
0
75,000
$1,650,000

$600,000
450,000
0
375,000
150,000
0
75,000
$1,650,000

$600,000
450,000
0
375,000
150,000
0
75,000
$1,650,000

$600,000
450,000
0
375,000
150,000
0
75,000
$1,650,000

$600,000
450,000
0
375,000
150,000
0
75,000
$1,650,000

$600,000
450,000
0
375,000
150,000
0
75,000
$1,650,000

$600,000
450,000
0
375,000
150,000
0
75,000
$1,650,000

$600,000
450,000
0
375,000
150,000
0
75,000
$1,650,000

$7,200,000
5,400,000
0
4,500,000
1,800,000
0
900,000
$19,800,000

Noninterest Expense
Salaries and employee benefits
Occupancy
Equipment
Data processing
Professional fees
Director fees
Amortization
Litigation
Other
Total Noninterest Expense

$900,000
360,000
150,000
150,000
75,000
75,000
0
0
75,000
$1,785,000

$900,000
360,000
150,000
150,000
75,000
75,000
0
0
75,000
$1,785,000

$900,000
360,000
150,000
150,000
75,000
75,000
0
0
75,000
$1,785,000

$900,000
360,000
150,000
150,000
75,000
75,000
0
0
75,000
$1,785,000

$900,000
360,000
150,000
150,000
75,000
75,000
0
0
75,000
$1,785,000

$900,000
360,000
150,000
150,000
75,000
75,000
0
0
75,000
$1,785,000

$900,000
360,000
150,000
150,000
75,000
75,000
0
0
75,000
$1,785,000

$900,000
360,000
150,000
150,000
75,000
75,000
0
0
75,000
$1,785,000

$900,000
360,000
150,000
150,000
75,000
75,000
0
0
75,000
$1,785,000

$900,000
360,000
150,000
150,000
75,000
75,000
0
0
75,000
$1,785,000

$900,000
360,000
150,000
150,000
75,000
75,000
0
0
75,000
$1,785,000

$900,000
360,000
150,000
150,000
75,000
75,000
0
0
75,000
$1,785,000

$10,800,000
4,320,000
1,800,000
1,800,000
900,000
900,000
0
0
900,000
$21,420,000

Pretax Income

$12,780,000

Profit and Loss Statement

Interest Income
Loans, including fees
Interest on federal funds sold
Interest and dividends on investments
Taxable
Nontaxable
Other
Total Interest Income

$3,000,000
0
0
1,500,000
0
300,000
$4,800,000

Interest Expense
Interest on deposits
Interest on other borrowings
Other
Total Interest Expense

February

August

September

October

November

December

Annual

Net Interest Income Before Credit Loss Provision

$1,065,000

$1,065,000

$1,065,000

$1,065,000

$1,065,000

$1,065,000

$1,065,000

$1,065,000

$1,065,000

$1,065,000

$1,065,000

$1,065,000

Taxes on Income

135,000

135,000

135,000

135,000

135,000

135,000

135,000

135,000

135,000

135,000

135,000

135,000

1,620,000

Net Income (Loss)

$930,000

$930,000

$930,000

$930,000

$930,000

$930,000

$930,000

$930,000

$930,000

$930,000

$930,000

$930,000

$11,160,000

Balance Sheet
Cash and Cash Equivalents
Cash and due from banks
Federal funds sold and securities purchased
Total Cash and Cash Equivalents

$930,000
750,000
$1,680,000

$1,860,000
750,000
$2,610,000

$2,790,000
750,000
$3,540,000

$3,720,000
750,000
$4,470,000

$4,650,000
750,000
$5,400,000

$5,580,000
750,000
$6,330,000

$6,510,000
750,000
$7,260,000

$7,440,000
750,000
$8,190,000

$8,370,000
750,000
$9,120,000

$9,300,000
750,000
$10,050,000

$10,230,000
750,000
$10,980,000

$11,160,000
750,000
$11,910,000

$11,160,000
750,000
$11,910,000

Securities
Securities available for sale
Securities held to maturity
Total Investment Securities

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

Loans
Loans and leases
Unearned fees
Allowance for credit losses
Total Loans

$1,500,000
0
0
$1,500,000

$1,500,000
0
0
$1,500,000

$1,500,000
0
0
$1,500,000

$1,500,000
0
0
$1,500,000

$1,500,000
0
0
$1,500,000

$1,500,000
0
0
$1,500,000

$1,500,000
0
0
$1,500,000

$1,500,000
0
0
$1,500,000

$1,500,000
0
0
$1,500,000

$1,500,000
0
0
$1,500,000

$1,500,000
0
0
$1,500,000

$1,500,000
0
0
$1,500,000

$1,500,000
0
0
$1,500,000

$150,000
150,000
0
0
150,000
0
0
$450,000

$150,000
150,000
0
0
150,000
0
0
$450,000

$150,000
150,000
0
0
150,000
0
0
$450,000

$150,000
150,000
0
0
150,000
0
0
$450,000

$150,000
150,000
0
0
150,000
0
0
$450,000

$150,000
150,000
0
0
150,000
0
0
$450,000

$150,000
150,000
0
0
150,000
0
0
$450,000

$150,000
150,000
0
0
150,000
0
0
$450,000

$150,000
150,000
0
0
150,000
0
0
$450,000

$150,000
150,000
0
0
150,000
0
0
$450,000

$150,000
150,000
0
0
150,000
0
0
$450,000

$150,000
150,000
0
0
150,000
0
0
$450,000

$150,000
150,000
0
0
150,000
0
0
$450,000

$6,630,000

$7,560,000

$8,490,000

$9,420,000

$10,350,000

$11,280,000

$12,210,000

$13,140,000

$14,070,000

$15,000,000

$15,930,000

$16,860,000

$16,860,000

Other Assets
Accrued interest receivable
Premises and equipment
Other real estate owned
Intangible assets
Cash surrender value of life insurance
Net amortized assets
Deferred income taxes
Total Other Assets
Total Assets

Deposits
Noninterest bearing
Interest bearing
Total Deposits

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$1,500,000
1,500,000
$3,000,000

$300,000
0
0
0
0
$300,000

$300,000
0
0
0
0
$300,000

$300,000
0
0
0
0
$300,000

$300,000
0
0
0
0
$300,000

$300,000
0
0
0
0
$300,000

$300,000
0
0
0
0
$300,000

$300,000
0
0
0
0
$300,000

$300,000
0
0
0
0
$300,000

$300,000
0
0
0
0
$300,000

$300,000
0
0
0
0
$300,000

$300,000
0
0
0
0
$300,000

$300,000
0
0
0
0
$300,000

$300,000
0
0
0
0
$300,000

$2,400,000
0
0
930,000
0
0
$3,330,000

$2,400,000
0
0
1,860,000
0
0
$4,260,000

$2,400,000
0
0
2,790,000
0
0
$5,190,000

$2,400,000
0
0
3,720,000
0
0
$6,120,000

$2,400,000
0
0
4,650,000
0
0
$7,050,000

$2,400,000
0
0
5,580,000
0
0
$7,980,000

$2,400,000
0
0
6,510,000
0
0
$8,910,000

$2,400,000
0
0
7,440,000
0
0
$9,840,000

$2,400,000
0
0
8,370,000
0
0
$10,770,000

$2,400,000
0
0
9,300,000
0
0
$11,700,000

$2,400,000
0
0
10,230,000
0
0
$12,630,000

$2,400,000
0
0
11,160,000
0
0
$13,560,000

$2,400,000
0
0
11,160,000
0
0
$13,560,000

$6,630,000

$7,560,000

$8,490,000

$9,420,000

$10,350,000

$11,280,000

$12,210,000

$13,140,000

$14,070,000

$15,000,000

$15,930,000

$16,860,000

$16,860,000

$930,000

$930,000

$930,000

$930,000

$930,000

$930,000

$930,000

$930,000

$930,000

$930,000

$930,000

$930,000

$11,160,000

0
0
0
0
0
0
0
0
0
0
0
$930,000

0
0
0
0
0
0
0
0
0
0
0
$930,000

0
0
0
0
0
0
0
0
0
0
0
$930,000

0
0
0
0
0
0
0
0
0
0
0
$930,000

0
0
0
0
0
0
0
0
0
0
0
$930,000

0
0
0
0
0
0
0
0
0
0
0
$930,000

0
0
0
0
0
0
0
0
0
0
0
$930,000

0
0
0
0
0
0
0
0
0
0
0
$930,000

0
0
0
0
0
0
0
0
0
0
0
$930,000

0
0
0
0
0
0
0
0
0
0
0
$930,000

0
0
0
0
0
0
0
0
0
0
0
$930,000

0
0
0
0
0
0
0
0
0
0
0
$930,000

0
0
0
0
0
0
0
0
0
0
0
$11,160,000

Investing Activities
Purchase of available-for-sale securities
Redemption of other stock
Maturities and calls of available-for-sale securities
Maturities and calls of held-to-maturity securities
Proceeds from sales of available-for-sale securities
Net increase in loans
Proceeds from sales of other real estate owned
Capital expenditures for other real estate owned
Capital expenditures for premises and equipment
Proceeds from sales of premises and equipment
Total Investing Activities

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

Financing Activities
Increase in demand and savings account
Increase in certificates of deposit
Increase in federal funds purchased
Increase in repurchase agreements
Employee stock options exercised
Repurchase of common stock
Payment of dividends
Total Financing Activities

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

Cumulative Cash Flow

$930,000

$930,000

$930,000

$930,000

$930,000

$930,000

$930,000

$930,000

$930,000

$930,000

$930,000

$930,000

$11,160,000

Beginning Cash Balance

Ending Cash Balance

$0
$930,000

$930,000
$1,860,000

$1,860,000
$2,790,000

$2,790,000
$3,720,000

$3,720,000
$4,650,000

$4,650,000
$5,580,000

$5,580,000
$6,510,000

$6,510,000
$7,440,000

$7,440,000
$8,370,000

$8,370,000
$9,300,000

$9,300,000
$10,230,000

$10,230,000
$11,160,000

Liabilities
Federal funds purchased and securities sold
Other borrowings
Accrued interest payable
Accounts payable
Other liabilities
Total Liabilities
Equity
Common stock
Preferred stock
Additional paid-in capital
Retained earnings
Unearned employee stock option shares
Accumulated other comprehensive income
Total Equity
Total Liabilities and Equity
Statement of Cash Flow
Operating Activities
Net income
Adjustments to reconcile net earnings to cash provided
by operating activities

Provision for credit losses

Depreciation and amortization
Gain on sale of securities
Increase in accrued interest payable
Increase in unearned fees
Increase in income taxes payable
Increase in accounts payable and accrued
Write-down of other real estate owned
Gain on sale of other real estate owned
Gain on sale of assets
Increase in surrender value of life insurance
Total Operating Activities

<Company Name>
<Entity 1> Financial Statements
<Date>

January

February

April

May

June

July

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$12,000,000
0
0
6,000,000
0
1,200,000
$19,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$14,400,000
0
0
$14,400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$4,800,000
0
$4,800,000

Noninterest Income
Service charges
Product revenue (not fee-related)
Loan placement fees
Gain on sale of securities
Gain on sale of other real estate owned
Gain on sale of fixed assets
Other
Total Noninterest Income

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$2,400,000
1,800,000
0
1,500,000
600,000
0
300,000
$6,600,000

Noninterest Expense
Salaries and employee benefits
Occupancy
Equipment
Data processing
Professional fees
Director fees
Amortization
Litigation
Other
Total Noninterest Expense

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$3,600,000
1,440,000
600,000
600,000
300,000
300,000
0
0
300,000
$7,140,000

Pretax Income

$355,000

$355,000

$355,000

$355,000

$355,000

$355,000

$355,000

$355,000

$355,000

$355,000

$355,000

$355,000

$4,260,000

45,000

45,000

45,000

45,000

45,000

45,000

45,000

45,000

45,000

45,000

45,000

45,000

540,000

Net Income (Loss)

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$3,720,000

Balance Sheet
Cash and Cash Equivalents
Cash and due from banks
Federal funds sold and securities purchased
Total Cash and Cash Equivalents

$310,000
250,000
$560,000

$620,000
250,000
$870,000

$930,000
250,000
$1,180,000

$1,240,000
250,000
$1,490,000

$1,550,000
250,000
$1,800,000

$1,860,000
250,000
$2,110,000

$2,170,000
250,000
$2,420,000

$2,480,000
250,000
$2,730,000

$2,790,000
250,000
$3,040,000

$3,100,000
250,000
$3,350,000

$3,410,000
250,000
$3,660,000

$3,720,000
250,000
$3,970,000

$3,720,000
250,000
$3,970,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

Loans
Loans and leases
Unearned fees
Allowance for credit losses
Total Loans

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

Other Assets
Accrued interest receivable
Premises and equipment
Other real estate owned
Intangible assets
Cash surrender value of life insurance
Net amortized assets
Deferred income taxes
Total Other Assets

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

Profit and Loss Statement

Interest Income
Loans, including fees
Interest on federal funds sold
Interest and dividends on investments
Taxable
Nontaxable
Other
Total Interest Income

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

Interest Expense
Interest on deposits
Interest on other borrowings
Other
Total Interest Expense

$1,200,000
0
0
$1,200,000

Net Interest Income Before Credit Loss Provision

Net Interest Income Before Credit Loss Provision
Provision for credit losses
Net Interest Income

Taxes on Income

Securities
Securities available for sale
Securities held to maturity
Total Investment Securities

March

August

September

October

November

December

Annual

Total Assets

$2,210,000

$2,520,000

$2,830,000

$3,140,000

$3,450,000

$3,760,000

$4,070,000

$4,380,000

$4,690,000

$5,000,000

$5,310,000

$5,620,000

$5,620,000

Deposits
Noninterest-bearing
Interest-bearing
Total Deposits

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$800,000
0
0
310,000
0
0
$1,110,000

$800,000
0
0
620,000
0
0
$1,420,000

$800,000
0
0
930,000
0
0
$1,730,000

$800,000
0
0
1,240,000
0
0
$2,040,000

$800,000
0
0
1,550,000
0
0
$2,350,000

$800,000
0
0
1,860,000
0
0
$2,660,000

$800,000
0
0
2,170,000
0
0
$2,970,000

$800,000
0
0
2,480,000
0
0
$3,280,000

$800,000
0
0
2,790,000
0
0
$3,590,000

$800,000
0
0
3,100,000
0
0
$3,900,000

$800,000
0
0
3,410,000
0
0
$4,210,000

$800,000
0
0
3,720,000
0
0
$4,520,000

$800,000
0
0
3,720,000
0
0
$4,520,000

$2,210,000

$2,520,000

$2,830,000

$3,140,000

$3,450,000

$3,760,000

$4,070,000

$4,380,000

$4,690,000

$5,000,000

$5,310,000

$5,620,000

$5,620,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$3,720,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$3,720,000

Investing Activities
Purchase of available-for-sale securities
Redemption of other stock
Maturities and calls of available-for-sale securities
Maturities and calls of held-to-maturity securities
Proceeds from sales of available-for-sale securities
Net increase in loans
Proceeds from sales of other real estate owned
Capital expenditures for other real estate owned
Capital expenditures for premises and equipment
Proceeds from sales of premises and equipment
Total Investing Activities

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

Financing Activities
Increase in demand and savings accounts
Increase in certificates of deposit
Increase in federal funds purchased
Increase in repurchase agreements
Employee stock options exercised
Repurchase of common stock
Payment of dividends
Total Financing Activities

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

Cumulative Cash Flow

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$3,720,000

Beginning Cash Balance

$0
$310,000

$310,000
$620,000

$620,000
$930,000

$930,000
$1,240,000

$1,240,000
$1,550,000

$1,550,000
$1,860,000

$1,860,000
$2,170,000

$2,170,000
$2,480,000

$2,480,000
$2,790,000

$2,790,000
$3,100,000

$3,100,000
$3,410,000

$3,410,000
$3,720,000

Liabilities
Federal funds purchased and securities sold
Other borrowings
Accrued interest payable
Accounts payable
Other liabilities
Total Liabilities
Equity
Common stock
Preferred stock
Additional paid-in capital
Retained earnings
Unearned employee stock option shares
Accumulated other comprehensive income
Total Equity
Total Liabilities and Equity
Statement of Cash Flows
Operating Activities
Net income
Adjustments to reconcile net earnings to cash provided
by operating activities

Provision for credit losses

Depreciation and amortization
Gain on sale of securities
Increase in accrued interest payable
Increase in unearned fees
Increase in income taxes payable
Increase in accounts payable and accrued
Write-down of other real estate owned
Gain on sale of other real estate owned
Gain on sale of assets
Increase in surrender value of life insurance
Total Operating Activities

Ending Cash Balance

<Company Name>
<Entity 2> Financial Statements
<Date>

January

February

April

May

June

July

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$12,000,000
0
0
6,000,000
0
1,200,000
$19,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$14,400,000
0
0
$14,400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$4,800,000
0
$4,800,000

Noninterest Income
Service charges
Product revenue (not fee-related)
Loan placement fees
Gain on sale of securities
Gain on sale of other real estate owned
Gain on sale of fixed assets
Other
Total Noninterest Income

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$2,400,000
1,800,000
0
1,500,000
600,000
0
300,000
$6,600,000

Noninterest Expense
Salaries and employee benefits
Occupancy
Equipment
Data processing
Professional fees
Director fees
Amortization
Litigation
Other
Total Noninterest Expense

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$3,600,000
1,440,000
600,000
600,000
300,000
300,000
0
0
300,000
$7,140,000

Pretax Income

$355,000

$355,000

$355,000

$355,000

$355,000

$355,000

$355,000

$355,000

$355,000

$355,000

$355,000

$355,000

$4,260,000

45,000

45,000

45,000

45,000

45,000

45,000

45,000

45,000

45,000

45,000

45,000

45,000

540,000

Net Income (Loss)

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$3,720,000

Balance Sheet
Cash and Cash Equivalents
Cash and due from banks
Federal funds sold and securities purchased
Total Cash and Cash Equivalents

$310,000
250,000
$560,000

$620,000
250,000
$870,000

$930,000
250,000
$1,180,000

$1,240,000
250,000
$1,490,000

$1,550,000
250,000
$1,800,000

$1,860,000
250,000
$2,110,000

$2,170,000
250,000
$2,420,000

$2,480,000
250,000
$2,730,000

$2,790,000
250,000
$3,040,000

$3,100,000
250,000
$3,350,000

$3,410,000
250,000
$3,660,000

$3,720,000
250,000
$3,970,000

$3,720,000
250,000
$3,970,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

Loans
Loans and leases
Unearned fees
Allowance for credit losses
Total Loans

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

Other Assets
Accrued interest receivable
Premises and equipment
Other real estate owned
Intangible assets
Cash surrender value of life insurance
Net amortized assets
Deferred income taxes
Total Other Assets

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

Profit and Loss Statement

Interest Income
Loans, including fees
Interest on federal funds sold
Interest and dividends on investments
Taxable
Nontaxable
Other
Total Interest Income

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

Interest Expense
Interest on deposits
Interest on other borrowings
Other
Total Interest Expense

$1,200,000
0
0
$1,200,000

Net Interest Income Before Credit Loss Provision

Net Interest Income Before Credit Loss Provision
Provision for credit losses
Net Interest Income

Taxes on Income

Securities
Securities available for sale
Securities held to maturity
Total Investment Securities

March

August

September

October

November

December

Annual

Total Assets

$2,210,000

$2,520,000

$2,830,000

$3,140,000

$3,450,000

$3,760,000

$4,070,000

$4,380,000

$4,690,000

$5,000,000

$5,310,000

$5,620,000

$5,620,000

Deposits
Non-interest bearing
Interest-bearing
Total Deposits

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$800,000
0
0
310,000
0
0
$1,110,000

$800,000
0
0
620,000
0
0
$1,420,000

$800,000
0
0
930,000
0
0
$1,730,000

$800,000
0
0
1,240,000
0
0
$2,040,000

$800,000
0
0
1,550,000
0
0
$2,350,000

$800,000
0
0
1,860,000
0
0
$2,660,000

$800,000
0
0
2,170,000
0
0
$2,970,000

$800,000
0
0
2,480,000
0
0
$3,280,000

$800,000
0
0
2,790,000
0
0
$3,590,000

$800,000
0
0
3,100,000
0
0
$3,900,000

$800,000
0
0
3,410,000
0
0
$4,210,000

$800,000
0
0
3,720,000
0
0
$4,520,000

$800,000
0
0
3,720,000
0
0
$4,520,000

$2,210,000

$2,520,000

$2,830,000

$3,140,000

$3,450,000

$3,760,000

$4,070,000

$4,380,000

$4,690,000

$5,000,000

$5,310,000

$5,620,000

$5,620,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$3,720,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$3,720,000

Investing Activities
Purchase of available-for-sale securities
Redemption of other stock
Maturities and calls of available-for-sale securities
Maturities and calls of held-to-maturity securities
Proceeds from sales of available-for-sale securities
Net increase in loans
Proceeds from sales of other real estate owned
Capital expenditures for other real estate owned
Capital expenditures for premises and equipment
Proceeds from sales of premises and equipment
Total Investing Activities

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

Financing Activities
Increase in demand and savings accounts
Increase in certificates of deposit
Increase in federal funds purchased
Increase in repurchase agreements
Employee stock options exercised
Repurchase of common stock
Payment of dividends
Total Financing Activities

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

Cumulative Cash Flows

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$3,720,000

Beginning Cash Balance

$0
$310,000

$310,000
$620,000

$620,000
$930,000

$930,000
$1,240,000

$1,240,000
$1,550,000

$1,550,000
$1,860,000

$1,860,000
$2,170,000

$2,170,000
$2,480,000

$2,480,000
$2,790,000

$2,790,000
$3,100,000

$3,100,000
$3,410,000

$3,410,000
$3,720,000

Liabilities
Federal funds purchased and securities sold
Other borrowings
Accrued interest payable
Accounts payable
Other liabilities
Total Liabilities
Equity
Common stock
Preferred stock
Additional paid-in capital
Retained earnings
Unearned employee stock option shares
Accumulated other comprehensive income
Total Equity
Total Liabilities and Equity
Statement of Cash Flows
Operating Activities
Net income

$500,000
500,000
$1,000,000

Adjustments to reconcile net earnings to cash provided

by operating activities

Provision for credit losses

Depreciation and amortization
Gain on sale of securities
Increase in accrued interest payable
Increase in unearned fees
Increase in income taxes payable
Increase in accounts payable and accrued
Write-down of other real estate owned
Gain on sale of other real estate owned
Gain on sale of assets
Increase in surrender value of life insurance
Total Operating Activities

Ending Cash Balance

<Company Name>
<Entity 3> Financial Statements
<Date>

January

February

April

May

June

July

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$12,000,000
0
0
6,000,000
0
1,200,000
$19,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$1,200,000
0
0
$1,200,000

$14,400,000
0
0
$14,400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$400,000
0
$400,000

$4,800,000
0
$4,800,000

Noninterest Income
Service charges
Product revenue (not fee-related)
Loan placement fees
Gain on sale of securities
Gain on sale of other real estate owned
Gain on sale of fixed assets
Other
Total Noninterest Income

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$200,000
150,000
0
125,000
50,000
0
25,000
$550,000

$2,400,000
1,800,000
0
1,500,000
600,000
0
300,000
$6,600,000

Noninterest Expense
Salaries and employee benefits
Occupancy
Equipment
Data processing
Professional fees
Director fees
Amortization
Litigation
Other
Total Noninterest Expense

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$300,000
120,000
50,000
50,000
25,000
25,000
0
0
25,000
$595,000

$3,600,000
1,440,000
600,000
600,000
300,000
300,000
0
0
300,000
$7,140,000

Pretax Income

$355,000

$355,000

$355,000

$355,000

$355,000

$355,000

$355,000

$355,000

$355,000

$355,000

$355,000

$355,000

$4,260,000

45,000

45,000

45,000

45,000

45,000

45,000

45,000

45,000

45,000

45,000

45,000

45,000

540,000

Net Income (Loss)

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$3,720,000

Balance Sheet
Cash and Cash Equivalents
Cash and due from banks
Federal funds sold and securities purchased
Total Cash and Cash Equivalents

$310,000
250,000
$560,000

$620,000
250,000
$870,000

$930,000
250,000
$1,180,000

$1,240,000
250,000
$1,490,000

$1,550,000
250,000
$1,800,000

$1,860,000
250,000
$2,110,000

$2,170,000
250,000
$2,420,000

$2,480,000
250,000
$2,730,000

$2,790,000
250,000
$3,040,000

$3,100,000
250,000
$3,350,000

$3,410,000
250,000
$3,660,000

$3,720,000
250,000
$3,970,000

$3,720,000
250,000
$3,970,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

Loans
Loans and leases
Unearned fees
Allowance for credit losses
Total Loans

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

$500,000
0
0
$500,000

Other Assets
Accrued interest receivable
Premises and equipment
Other real estate owned
Intangible assets
Cash surrender value of life insurance
Net amortized assets
Deferred income taxes
Total Other Assets

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

$50,000
50,000
0
0
50,000
0
0
$150,000

Profit and Loss Statement

Interest Income
Loans, including fees
Interest on federal funds sold
Interest and dividends on investments
Taxable
Nontaxable
Other
Total Interest Income

$1,000,000
0
0
500,000
0
100,000
$1,600,000

$1,000,000
0
0
500,000
0
100,000
$1,600,000

Interest Expense
Interest on deposits
Interest on other borrowings
Other
Total Interest Expense

$1,200,000
0
0
$1,200,000

Net Interest Income Before Credit Loss Provision

Net Interest Income Before Credit Loss Provision
Provision for credit losses
Net Interest Income

Taxes on Income

Securities
Securities available for sale
Securities held to maturity
Total Investment Securities

March

August

September

October

November

December

Annual

Total Assets

$2,210,000

$2,520,000

$2,830,000

$3,140,000

$3,450,000

$3,760,000

$4,070,000

$4,380,000

$4,690,000

$5,000,000

$5,310,000

$5,620,000

$5,620,000

Deposits
Noninterest-bearing
Interest-bearing
Total Deposits

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$500,000
500,000
$1,000,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$100,000
0
0
0
0
$100,000

$800,000
0
0
310,000
0
0
$1,110,000

$800,000
0
0
620,000
0
0
$1,420,000

$800,000
0
0
930,000
0
0
$1,730,000

$800,000
0
0
1,240,000
0
0
$2,040,000

$800,000
0
0
1,550,000
0
0
$2,350,000

$800,000
0
0
1,860,000
0
0
$2,660,000

$800,000
0
0
2,170,000
0
0
$2,970,000

$800,000
0
0
2,480,000
0
0
$3,280,000

$800,000
0
0
2,790,000
0
0
$3,590,000

$800,000
0
0
3,100,000
0
0
$3,900,000

$800,000
0
0
3,410,000
0
0
$4,210,000

$800,000
0
0
3,720,000
0
0
$4,520,000

$800,000
0
0
3,720,000
0
0
$4,520,000

$2,210,000

$2,520,000

$2,830,000

$3,140,000

$3,450,000

$3,760,000

$4,070,000

$4,380,000

$4,690,000

$5,000,000

$5,310,000

$5,620,000

$5,620,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$3,720,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$310,000

0
0
0
0
0
0
0
0
0
0
0
$3,720,000

Investing Activities
Purchase of available-for-sale securities
Redemption of other stock
Maturities and calls of available-for-sale securities
Maturities and calls of held-to-maturity securities
Proceeds from sales of available-for-sale securities
Net increase in loans
Proceeds from sales of other real estate owned
Capital expenditures for other real estate owned
Capital expenditures for premises and equipment
Proceeds from sales of premises and equipment
Total Investing Activities

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
0
0
0
$0

Financing Activities
Increase in demand and savings accounts
Increase in certificates of deposit
Increase in federal funds purchased
Increase in repurchase agreements
Employee stock options exercised
Repurchase of common stock
Payment of dividends
Total Financing Activities

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

$0
0
0
0
0
0
0
$0

Cumulative Cash Flows

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$310,000

$3,720,000

Beginning Cash Balance

$0
$310,000

$310,000
$620,000

$620,000
$930,000

$930,000
$1,240,000

$1,240,000
$1,550,000

$1,550,000
$1,860,000

$1,860,000
$2,170,000

$2,170,000
$2,480,000

$2,480,000
$2,790,000

$2,790,000
$3,100,000

$3,100,000
$3,410,000

$3,410,000
$3,720,000

Liabilities
Federal funds purchased and securities sold
Other borrowings
Accrued interest payable
Accounts payable
Other liabilities
Total Liabilities
Equity
Common stock
Preferred stock
Additional paid-in capital
Retained earnings
Unearned employee stock option shares
Accumulated other comprehensive income
Total Equity
Total Liabilities and Equity
Statement of Cash Flow
Operating Activities
Net income
Adjustments to reconcile net earnings to cash provided
by operating activities

Provision for credit losses

Depreciation and amortization
Gain on sale of securities
Increase in accrued interest payable
Increase in unearned fees
Increase in income taxes payable
Increase in accounts payable and accrued
Write-down of other real estate owned
Gain on sale of other real estate owned
Gain on sale of assets
Increase in surrender value of life insurance
Total Operating Activities

Ending Cash Balance