Bank Finance, Accounting & Regulatory Reporting

All 100 chapters are published below, covering bank finance foundations, accounting, products, payments, treasury, IFRS, impairment, capital, liquidity, reporting, FINREP, COREP, disclosure, stress testing, data, audit, ESG, implementation and capstone case studies. Each chapter includes worked examples and three diagrams. IFRS is the main accounting track, with separate US GAAP and jurisdiction-specific requirements.

How a Bank Works Financially

The Bank’s Business Model: Lending, deposits, payments, treasury, investment services and income generation.
Reading a Bank’s Balance Sheet: Assets, liabilities, equity and off-balance-sheet exposures.
Understanding Bank Profit and Loss: Interest, fees, trading results, operating costs and impairment.
Profit, Cash, Liquidity and Capital: What each means and how they interact.
Who Owns the Numbers?: Finance, treasury, risk, operations, business teams, auditors and regulators.

Accounting Foundations for Banking

Double-Entry Accounting from the Bank’s Perspective: Debits, credits and balanced journals.
The Chart of Accounts: Account structures, product mappings and financial dimensions.
Accruals, Deferrals and Accounting Periods: Recognising income and expenses correctly.
Booking Date, Value Date and Reporting Date: Timing differences and their financial consequences.
From Business Event to Financial Statement: Journals, trial balance, adjustments and presentation.

Finance Systems and Accounting Architecture

The Bank’s Finance Technology Landscape: Core banking, payment systems, treasury platforms and finance applications.
Subledgers and the General Ledger: Responsibilities, interfaces and control boundaries.
Accounting Rules Engines: Event mapping, posting logic, reversals and version control.
Financial Data Models: Customer, contract, product, entity, currency and accounting dimensions.
Reliable Accounting Interfaces: Completeness, duplicate prevention, sequencing, replay and exception handling.

Deposit and Funding Accounting

Current and Savings Accounts: Customer liabilities and everyday account movements.
Term Deposits: Origination, interest accrual, maturity and early withdrawal.
Deposit Interest and Charges: Calculation, recognition, withholding and corrections.
Wholesale Funding and Issued Debt: Interbank borrowing, debt securities and funding costs.
Deposit Lifecycle Case Study: Opening, funding, servicing, closure and ledger reconciliation.

Lending and Credit Product Accounting

Loan Origination and Disbursement: Initial recognition and directly attributable costs.
Effective Interest Rate and Amortised Cost: Fees, premiums, discounts and interest recognition.
Repayment Structures: Instalments, revolving credit, overdrafts and prepayments.
Loan Modifications and Derecognition: Restructuring, refinancing and contractual changes.
Commitments and Financial Guarantees: Recognition, measurement and off-balance-sheet monitoring.

Payment and Settlement Accounting

Internal Transfers and Domestic Payments: Customer accounts, clearing positions and settlement.
Cross-Border Payments and Correspondent Banking: Nostro, vostro, intermediaries and charges.
Instant Payments and Continuous Accounting: 24/7 processing, reporting boundaries and reconciliation.
Card and Merchant Settlement Accounting: Receivables, payables, fees, chargebacks and settlement timing.
Payment Exceptions: Rejects, returns, recalls, reversals, refunds and suspense-account resolution.

Foreign Exchange and Treasury Instruments

Foreign Currency Accounting: Functional currency, transaction recording and remeasurement.
Spot FX and Forward Contracts: Trade capture, settlement and valuation.
Debt Securities and Investment Portfolios: Purchases, coupons, premiums, discounts and disposals.
Repos, Reverse Repos and Securities Lending: Financing substance, collateral and accounting treatment.
Derivatives and Collateral: Swaps, options, margin movements and counterparty balances.

Financial Instrument Classification and Valuation

The Financial Instruments Standards Map: IFRS 9, IAS 32, IFRS 7 and IFRS 13.
Financial Asset Classification: Business models and contractual cash-flow assessment.
Amortised Cost, FVOCI and FVTPL: Measurement and financial statement effects.
Financial Liabilities and Equity: Classification, own-credit effects and offsetting criteria.
Fair Value Measurement and Valuation Control: Hierarchies, models, price verification and adjustments.

Credit Impairment and Expected Credit Losses

Expected Credit Loss Foundations: Scope, staging and the impairment lifecycle.
Significant Increase in Credit Risk and Default: Assessment, indicators and governance.
PD, LGD and EAD: Estimation concepts and their role in ECL calculations.
Forward-Looking Scenarios and Overlays: Economic assumptions, uncertainty and management judgement.
Impairment Accounting in Practice: Allowances, credit-impaired interest, write-offs, recoveries and disclosures.

Hedge Accounting and Balance Sheet Management

Why Banks Hedge: Economic risk management and accounting mismatches.
Fair Value Hedges: Designation, measurement and journal entries.
Cash Flow Hedges and Net Investment Hedges: OCI, recycling and financial statement effects.
Hedge Documentation and Effectiveness: Eligibility, rebalancing and discontinuation.
Portfolio Hedging: Bank-specific challenges and applicable accounting approaches.

Reconciliation, Financial Control and Close

The Financial Control Framework: Ownership, segregation of duties and evidence.
Subledger-to-GL Reconciliation: Proving completeness and accuracy.
Nostro, Clearing and Suspense Reconciliation: Matching, ageing and escalation.
Daily, Monthly and Annual Close: Dependencies, cut-offs, adjustments and sign-off.
Balance Sheet Substantiation: Account certification, manual journals, errors and audit trails.

Financial Statements and Group Reporting

Preparing Bank Financial Statements: Balance sheet, profit and loss, OCI and changes in equity.
The Bank Cash Flow Statement: Classification, preparation and interpretation.
Group Consolidation: Subsidiaries, associates, non-controlling interests and consolidation boundaries.
Intercompany Elimination and Foreign Operations: Intragroup balances, transactions and translation.
Notes and Presentation Requirements: Financial instrument disclosures, segment reporting and the transition to IFRS 18.

Management Finance and Bank Profitability

Bank Performance Measures: Net interest margin, cost-to-income, ROA and ROE.
Funds Transfer Pricing: Allocating funding, liquidity and interest-rate costs.
Customer, Product and Channel Profitability: Revenue attribution and cost allocation.
Budgeting, Forecasting and Variance Analysis: Explaining financial performance.
Risk-Adjusted Returns and Pricing: Economic capital, RAROC and business decisions.

Tax and Other Corporate Accounting

Current and Deferred Tax: Taxable profit, temporary differences and recognition.
Banking Tax Operations: Withholding, indirect taxes and jurisdiction-specific treatment.
Operating Costs, Leases and Fixed Assets: Recognition, depreciation and expense allocation.
Software, Intangibles and Goodwill: Capitalisation and impairment assessment.
Provisions and Employee Obligations: Litigation, restructuring, pensions and share-based payments.

Regulatory Capital and Prudential Foundations

The Prudential Framework: Basel standards, local implementation and the three pillars.
Accounting Equity versus Regulatory Capital: CET1, AT1, Tier 2 and deductions.
Risk-Weighted Assets: Credit, market and operational risk.
Capital Ratios, Buffers and the Leverage Ratio: Calculation and interpretation.
Capital Adequacy and Planning: ICAAP, stress testing, distributions and recovery actions.

Liquidity, Funding and Interest Rate Risk

Liquidity Risk and the Funding Profile: Maturity mismatches, concentrations and survival capacity.
Liquidity Coverage Ratio: High-quality liquid assets and stressed net cash outflows.
Net Stable Funding Ratio: Available and required stable funding.
Intraday Liquidity and Collateral Management: Payment obligations, encumbrance and central bank access.
IRRBB and Liquidity Adequacy Assessment: Earnings sensitivity, economic value and stress scenarios.

Regulatory Reporting Foundations and Delivery

The Regulatory Reporting Landscape: Prudential, financial, statistical, resolution and public disclosures.
Reporting Scope and Obligations: Entity perimeter, consolidation, proportionality and frequency.
From Source Data to Regulatory Return: Mappings, transformations and calculations.
Reporting Technology: Data models, taxonomies, XBRL, validation rules and submission channels.
Submission Governance: Reconciliations, approvals, regulator queries, corrections and resubmissions.

Regional Regulatory Reporting Tracks

European Union Reporting: FINREP, COREP and ECB statistical and supervisory data requirements.
United Kingdom Reporting: PRA and Bank of England requirements and local implementation.
United States Reporting: Call Reports, holding-company reporting and US GAAP/CECL distinctions.
India Reporting: RBI financial and prudential returns, asset classification and provisioning requirements.
Cross-Jurisdiction Reporting Case Study: Reconciling local accounting, group IFRS and supervisory requirements.

Disclosure, Resolution and Emerging Reporting Requirements

Pillar 3 Disclosures: Explaining capital, risk exposures and prudential measures publicly.
Recovery and Resolution Reporting: Critical functions, liabilities and resolution data.
MREL and TLAC: Loss-absorbing capacity, eligibility and reporting distinctions.
Climate and Sustainability Reporting: Financial effects, disclosure frameworks and jurisdictional scope.
Digital Assets and Tokenised Instruments: Accounting classification, custody and prudential reporting questions.

Finance Data, Change Delivery and Practical Capstones

Finance Data Governance and BCBS 239: Ownership, lineage, aggregation and data quality.
Delivering Accounting and Reporting Change: Requirements, mappings, acceptance criteria and traceability.
Testing Finance Systems: Journal verification, reconciliation, parallel runs and reporting regression.
Automation and AI in Finance Operations: Suitable uses, human review, access controls and auditability.
The Complete Bank Finance Case Study: Transactions through ledgers, impairment, close, capital, liquidity and regulatory submission.