OBJECTIVES

This three-day course teaches how to analyze IFRS compliant Financial Statements of Banks and other Financial Institutions from a user’s standpoint. It provides a detailed, practical guide on how to analyze a company’s financial performance and condition through the reading and interpretation of its financial statements. It uses the CAMELS framework (capital, asset quality, management, earnings, liquidity and sensitivity to market risk) and key ratios to make a preliminary assessment of t he performance and financial health of a bank and other financial institutions. Using actual financial statements for various banks, the course will cover income statement (statement of comprehensive income) analysis, balance sheet (statement of financial position) analysis, and statement of cash flows analysis. Specific line items from each financial statement will be discussed from a user’s perspective, with particular emphasis placed on the risks in the different business lines and products offered by financial institutions and recognize how they are reflected in the financial statements.

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TARGET AUDIENCE

This course is for Accountants, Credit and Investment Bankers, Portfolio Managers, Securities Analysts, Pension Fund Managers, internal auditors, regulators, and Financial Analysts, but is also appropriate for a broader audience who wish to gain insight into Financial Instrument accounting. The course assumes a basic understanding of accounting.

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Program Level - Intermediate

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Delivery Method - Live Group

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COURSE BENEFITS

• Appreciate the current and likely future IFRS reporting requirements for financial institutions

• Comprehend the IFRS financial statement disclosure requirements for banks  and their relationship to Pillar 3 of Basel II

• Distinguish the risks in the different business lines and products offered by financial institutions and recognize how they are reflected in the financial statements

• Identify information to help assess a company’s likely future performance and the key financial risks it faces

• Understand the components of bank financial statements and key ratios used in bank analysis

• Understand the requirement of IFRS to topical areas such as provisioning, asset valuation, securitization etc. and the implication of these on the financial statements

• Use the CAMELS framework (capital, asset quality, management, earnings, liquidity and sensitivity to market risk) and key ratios to make a preliminary assessment of the performance and financial health of a bank.​

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