Accounts

FORMAT OF FINANCIAL STATEMENTS
NAME OF INSTITUITION AUDITED FINANCIAL STATEMENTS 1 BALANCE SHEET 1. Cash (Both local and foreign) 2. Balances due from Central Bank of Kenya 3. Kenya Government securities 4. Foreign Currency Treasury bills and bonds 5. Deposits and balances due from local banking institutions 6. Deposits and balances due from local banking institutions s abroad 7. Kenya Government and other securities held for dealing purposes 8. Tax recoverable 9. Loans and advances to customers (net) 10. Investment securities 11. Balances die from group companies 12. Investments associates 13. Investments in subsidiary companies 14. investment properties 15. property and equipment 16. Intangible assets 17. prepaid lease rentals 18. Intangible assets 19. Deferred tax asset 20. Retirement benefit asset 21. Other assets 22. TOTAL ASSETS B LIABILITIES 23. Balance die to Central Bank of Kenya 24. Customer deposit 25. Deposits and balances due to local banking institutions 26. Deposits and balances due to banking institution abroad 27. other money market deposit 29. Balances due to group companies 30. Tax payable 31. Dividends payable 32. Differed tax liability 33. Retirement benefit liability 34. Other liabilities 35. TOTAL LIABILITIES C. SHAREHOLDERS’ FUNDS 36. Paid up/Assigned capital 37. share premium /(discount) 38. Revaluation reserve 39. Retained earnings/accumulated losses 40. Statutory Loan loss reverse 41 Proposed dividends 42. Capital grants 43. TOTAL SHAREHOLDERS’ FUNDS 44. TOTAL LIABILITIES AND SHAREHOLDERS’ FUNDS XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX
31st Dec 20XX Shs,’000’

J Bett

II

PROFIT AND LOSS ACCOUNT

31st Dec 20XX Shs. ‘000’ XX XX XX XX XX XX XX XX (XX) XX XX XX XX XX XX XX XX (XX) XX XX XX (XX) XX XX

1

INTEREST INCOME 1.1 Loans and advances 1.2 Government securities 1.3 Deposits and placements with banking institutions 1.4 Other interest...