6.3.1.6 Detailed IS

The Detailed IS Report as it implies details the granular level reporting lines of the P&L of a bank. Time-series reporting of the income statement, with respect to the last five time periods selected are provided at the granularity of month.

Details of the revenue and expenses lines makes it possible to identify the inconsistencies in these values over time. You can use a series of Report Prompts, as previously described, to filter the data.

The report displays the underlying data according to selection of Levels 2 through 8 that can be done in the chart selection. The default view of the report has the levels 2-5 pre-selected, which has the same view as in the Income Statement Summary on the Top Down canvas.

• Levels 2-5
  • Total Revenue
  • Net Interest Income
  • Non-Interest Income
  • Total Operating and Non-Operating Expenses
  • Operating Expenses
  • Non-Operating Expenses
  • Income before Taxes
  • Provisions for Credit Losses
  • Net Income Before Taxes
  • Tax Expense

• Level 6
  • Total Interest Income
  • Total Interest Expense
  • Non-Interest Revenue
  • Indirect Non-interest Income
  • Other Revenue
  • Advertising and Marketing
  • Processing Expenses
  • Sales and Marketing Expenses
  • Product Management Expenses
  • Business Management Expenses
  • Indirect Processing Expense
  • Indirect Distribution Expense
  • Deposit Insurance
  • Other Allocated Costs
  • Net Credit Losses

• Level 7
  • Agency Fees
  • Print and Production Expenses
  • Sales Commissions
  • Product Development Expenses
  • Miscellaneous Product Management Expenses
  • Brand Management Expenses
  • Miscellaneous Business Management Expenses
  • Technology and Infrastructure Expenses
  • Staff Costs
  • Depreciation
  • Amortization
  • Income from Discontinued Operations, Net of Taxes
  • Other Expense
  • Allocated Indirect Expenses
  • Allocated Non-cash Expenses
  • Credit Losses
  • Recoveries of amounts previously written-off

• Level 8
  • Other Income - Non-Customers
  • Allocated Other Income - Non-Customers
  • Total Brand Management Expenses
  • Business Promotion Expenses
  • Origination Expenses
  • Servicing Expenses
  • Collection Expenses
  • Direct Sales Expenses
  • Other Campaign Expenses
  • Miscellaneous Sales Expenses
  • Advertising Expenses
  • Credit for Other Allocated Liabilities
  • Credit for Liquidity
  • Amortization of Discount for Liability
  • Central Bank Int. Income
  • Credit for Float
  • Transfer Pricing Credit
  • Customer Break Funding Fees
  • Amortization of Premium for Asset
  • Amortization of Premium for Liability
  • Amortization of Discount for Asset
  • Transfer Pricing Charge
  • Pricing Incentive
  • Charge for Basis Risk
  • Charge for Central Bank Reserves
  • Charge for Liquidity
  • Charge for Optionality
  • Charge for Other Allocated Assets
  • Commission
  • Fees
  • Penalties
  • Other Income - Customers
  • Waived Fees
  • Early Redemption Fee
  • Investment Income
  • Branch Origination Expenses
  • Mail Origination Expenses
  • Phone Origination Expenses
  • Loan Center Origination Expenses
  • Origination Expenses, Other Channels
  • Branch Platform Expenses
  • Branch Teller Expenses
  • In Network ATM Expenses
  • Out of Network ATM Expenses
  • Call Center Expenses
  • E-Banking Expenses
  • Statement Processing Expenses
  • Loan Processing Expenses
  • Compliance Expenses
  • Commission on Collections
  • Other Collection Expenses
  • Amortization of Restructuring Expenses
  • Gain or Loss on Sale of Assets from Discontinued Operations
  • Income from Discontinued Operations

• Level 9
  • Credit for Equity
  • Economic Provision
  • Executive and Other Overhead Expenses
  • Other Processing Expenses

Figure 6-33 Detailed IS Report Default