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To the annual account of the banks because of the special public interest in a healthy bank system and the characteristics of the banking transaction special accounting regulations apply. Also a certain minimum arrangement is to be kept.

The following representation orients itself at the bank-legal basic conditions of Switzerland. To Germany apply similar defaults, the terms and regulations to the individual accounting positions read partially differently. For a representation of the accounting of German banks see German bank accounting.

Balance

In the single conclusion the balance is arranged at least as follows:

| 1

! align= " left " | active ones
1.1Liquid means
1.2Demands from Geldmarktpapieren
1.3Demands opposite banks
1.4Demands opposite customers
1.5Hypothekarforderungen
1.6Commercial existence in securities and precious metals
1.7Financial assets
1.8Participation
1.9Material assets
1.1Calculation demarcations
1.11Other active ones
1.12Not installation number width unit company capital
1.13
! align= " left " |Total active ones
2
! align= " left " | liabilities
2.1Obligations from Geldmarktpapieren
2.2Obligations opposite banks
2.3Obligations opposite customers in saving and plant form
2.4Remaining obligations opposite customers
2.5Medium term bonds
2.6Loans and Pfandbriefdarlehen
2.7Calculation demarcations
2.8Other liabilities
2.9Adjustments of value and resetting
2.101Reserves for general bank risks
2.11Company capital
2.12General legal reserve
2.13Reserve for own participation titles
2.14Revaluing reserve
2.152Other reserves
2.16Profit brought forward
2.17Annual profit
2.18"  "  "  "  " - Loss brought forward from previous account
2.19"  "  "  "  " - Jahresverlust
2.2
! align= " left " |Total liabilities

Subsequently, the the success estimation and the central river calculation are listed.

The shows the following positions at least after Swiss right:

3
! align= " left "  

 ! align= " left " |
3.1Contingent liabilities
3.2Irrevocable promises
3.3Deposit and additional payment obligations
3.4Obligation credits
3.5Derivatives of financial instrumentsE.G. FRA's (forward rate Agreements), interest Swaps, currency Swaps
3.6Trust plants with third banks

Success estimation of a bank

In the single conclusion the success estimation is to be arranged according to Swiss right at least as follows:

|1
Yield and expenditure from the tidy banking transaction
1.1
! align= " left " |Erfolg from the interest business
1.1.1Interest and discount yield
1.1.2Interest and dividend yield from commercial existence
1.1.3Interest and dividend yield from financial assets
1.1.4Interest expenditure
1.1.5Subtotal success interest business
1.2
! align= " left " |Erfolg from the commission and service business
1.2.1Commission yield loan business
1.2.2Commission yield security and investment banking
1.2.3Commission yield remaining service business
1.2.4Commission expenditure
1.2.5Subtotal success commission and service business
1.3
! align= " left " |Erfolg from the commercial transaction
1.4
! align=  tidy success " left "
1.4.1Success from sales of financial assets
1.4.2Investment profit
1.4.3Real estate property success
1.4.4 Other tidy yield
1.4.5Other tidy expenditure
1.4.6Subtotal remaining tidy success
1.5
! align= " left "
1.5.1Personnel expenditure
1.5.2Sachaufwand
1.5.3Subtotal
1.6
! align= " left " |Bruttogewinn
2Annual profit/Jahresverlust
2.1Gross profit
2.2Writings-off on the fixed assets
2.3Adjustments of value, resetting and losses
2.4Intermediate result
2.5Extraordinary yield
2.6Extraordinary expenditure
2.7Taxes
2.8Annual profit/Jahresverlust
3Appropriation of profits/loss reconciliation
3.1
! align= " left " |Jahresgewinn/Jahresverlust
3.2Profit/loss brought forward from previous account
3.3
! align= " left " |Bilanzgewinn/Bilanzverlust
3.4Appropriation of profits
"  "  "  "  "  - Assignment at reserve
"  "  "  "  "  - Payments on the company capital
"  "  "  "  "  - Other appropriations of profits
Loss which can be adjusted
"  "  "  "  "  - Withdrawal from reserves
"  "  "  "  "  - Other loss reconciliation
3.5
! align= " left " |Gewinn/Verlustvortrag

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