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Regulatory capital, bank balance sheets, financial accounting, stress testing and the measurement of banking risk.
How a deposit withdrawal or rising funding cost can affect several parts of a bank at once, and why public numbers cannot reveal its confidential supervisory rating.
A bank’s deposits and branches can move to a buyer while unresolved claims remain in receivership. Washington Mutual’s long aftermath shows why a quick handover and a creditor’s eventual recovery are different results.
Why a bank can meet minimum capital ratios yet face limits on dividends and buybacks, with examples of ordinary payout rules, stress buffers and parent-company funding.
Available-for-sale and held-to-maturity accounting put market movements in different places. A bond’s price, its promised payments and the bank’s ability to fund it remain separate questions.
Deferred tax assets connect today’s financial statements with deductions and credits usable later. Their value depends on tax law and realization, while bank capital rules impose a separate test.
A buyer can pay more than the value assigned to a business’s identifiable net assets. Goodwill records the difference. Following that amount through a later write-down explains why profit, cash and tangible equity can tell different stories.
The Federal Reserve’s 2026 test connected an imagined recession to losses, earnings and capital at 32 banks. Following that calculation explains both the result and what it cannot say about forecasts, liquidity or future capital rules.
An origination fee can arrive at closing but enter reported interest income gradually. A worked loan example connects the borrower’s principal, the lender’s cash investment, deferred costs and effective yield.
An unused line can become a cash demand precisely when funding is hardest to find. Capital factors, available cash and the price of that promise measure different things.
The ordinary assessment framework codified through October 6, 2026, ties banks’ bills to a balance-sheet base and risk-based rates. Fund reserve ratios and crisis-related assessments measure different things.
Higher rates can lift near-term interest income while reducing the value of longer-lived cash flows. Two worked examples show why both results can be true.
How one economic shock can affect many borrowers, weaken collateral and trigger credit-line draws, even when a bank’s loans appear spread across different categories.
How bank Call Reports connect loans, deposits, earnings, credit losses and capital, and why reporting periods and legal-entity boundaries matter.
A bank’s lending income and funding costs meet in one percentage. A worked example explains the calculation, the moving parts and its limits.
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