Classify the following ratios as liquidity ratios, earning asset ratios, financial structure ratios, operating ratios, profitability ratios, or spread ratios.

Total loans/total assets
Total assets/net worth
Operating expenses/operating income
Net interest margin
Burden/earning assets
Loans to individuals/total assets
Interest income/earning assets
U.S. Treasury bills/total assets
Occupancy expenses/total operating expenses
Large negotiable CD/total liabilities
Earnings per share
Interest expense/interest-bearing liabilities
Noninterest income/Noninterest expense
Subordinated debenture/total liabilities
Real estate loans/total assets
Federal funds and RPs/total assets
Service charges/total noninterest income
Net income/total assets

Classify each of the following as a source, use or neither of bank funds.

an increase in transaction deposits
a decrease in vault cash
a decrease in premise and equipment
an increase in Treasury securities
an increase in federal funds sold
a decrease in subordinate debenture
an increase commercial and industrial loans
a decrease in municipal securities
an increase in depreciation expense
an increase in real estate loans
a decrease in loan commitments

Arrange the following items into a proper income statement and determine the bank’s net profit.

Interest paid on consumer time deposits $100,000.
Interest paid on jumbo CDs $101,000
Interest received on U.S. Treasury and agency securities $44,500
Fees received on mortgage originations $23,000
Dividends paid to stockholders of $0.50 per share on 5000 shares
Provision for losses $18,000
Interest and fees on loans 189,700
Interest paid on checking accounts $33,500
Interest received on municipal bonds $60,000
Employees’ salaries and benefits $145,000
Purchase of new computer system $50,000
Service charges receipts from customers $41,000
Occupancy expense for bank building $22,000
Taxes at 34% of taxable income are paid
Trust department income equals $15,000