Analysing Bank Financial Statements

The banking sector is specialized and regulated by the Central Bank of Nigeria. Other regulatory institutions include the Securities and Exchange Commission, Nigerian Deposit and Insurance Corporation and the Nigerian Stock Exchange. Banks financial statements can be analyzed using the CAMEL test analysis. This course will give participants a good knowledge of all the items in a bank’s income statement and statement of financial position. It will also teach them how to calculate and interpret relevant bank ratios.

Learning contents:

  • The nature of banking
  • How banks create money
  • Non-current and current assets
  • Shareholders fund, non-current and current liabilities
  • Income and Expense items
  • Capital adequacy ratios
  • Assets quality ratios
  • Management efficiency
  • Earnings ratios
  • Liquidity ratios
  • Review of CBN prudential guidelines
  • Calculations of ratios using real financial institutions
  • Limitations of ratios
  • How Rating companies assess banks
  • Practical case studies

For whom:  Directors, Chief financial officers, Accountants, Treasurers

Fee:             Two hundred thousand naira only

Duration:    Two days