Tom Spencer

OCTOBER 13, 2023

Image 1: Illustrative example of a bank’s net interest income and margin Source: CIBC’s 2022 Annual Report 1.2 However, P/B has generally become a measure that is less useful than it was in the past since banks’ balance sheets are not as important as they used to be in determining earnings power.

Metrics 88

Metrics Banking Balance Sheet Efficiency 88

Tom Spencer

OCTOBER 6, 2023

A bank’s income statement can be simplified into five main line items: Net interest income Non-interest income Operating expenses Provision for credit losses (PCL) Tax Image 1: Illustrative example of a bank’s income statement Source: CIBC’s 2022 Annual Report 1. the spread).

Banking 88

Banking Balance Sheet Operations Financial 88

Martinka Consulting

MARCH 5, 2021

Have a strong balance sheet. Business sellers please make it easy on your buyer, the bank, and your intermediary. Concentrate on the following (and there’s a lot more but I have space limitations): Clean up the books. Show profit, no matter what your CPA says. Realize there are no perfect businesses and no perfect deals.

Balance Sheet 40

Balance Sheet Cash Flow Financial Education 40