Submitted by sevans on Tue, 03/03/2015 - 4:00pm

Generally the analysis of earnings begins with the examiner reviewing each component of the earnings analysis trail. The earnings analysis trail provides a means of isolating each major component of the income statement for individual analysis. The earnings analysis trail consists of the following income statement components: net interest income, noninterest income, noninterest expense, provision for loan and lease losses, and income taxes.

https://www.fdic.gov/regulations/safety/manual/section5-1.html

 

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