Regulatory Alerts2005-06-14
An indicative working paper for developing follow-up on liquidity management in banks
To convert the given table to a standard format, you will have to first understand what each row represents in English. Here's my interpretation: The rows represent various assets or financial instruments that are part of the balance sheet. Each cell contains information regarding the balance (positive or negative amount) as of December 31st. The table is split into two parts: upper section shows the total balance, while the lower section separates each item and provides additional data such as interest rates etc. After understanding the context, you can prepare a standard-format balance sheet that follows these basic steps for better presentation: 1. Start by labeling each column in English. The leftmost column should be labeled with "Item" or simply "Item". Following columns are recommended to maintain a consistent format across different industries and sectors: 2. The next three columns (item, opening_balance, and _change_) on the extreme right-hand side of your table should contain information about each asset or item separately as detailed in the provided sample. 3. Next, you should label the first five rows from the top downwards sequentially by mentioning their names or abbreviations if any is applicable. For this question, the row labels that I've interpreted are: "Cash And Equivalent Items", "Non-Cash Financial Assets", "Foreign Exchange Contracts", "Letters Of Credit And Financial Guarantees", "Swaps, Options, And Other Interest Rate And Forward Foreign Exchange Rate Contracts", and finally, "Non-Financial Non-Government Entity." 4. The next eight rows from the bottom upwards sequentially are dedicated to providing detailed balance information for each specific financial asset or item separately. These columns should contain data about each specific financial asset or item separately as detailed in the provided sample. Their row labels that I've interpreted are: "Cash And Equivalent Items", "Non-Cash Cash And Equivalent Items", "Non-Cash Financial Assets", "(2 - 1) = (3)", "(4) = (★)", "(5) = (x)", "(6) = ", and finally, "Non-Financial Non-Government Entity." After following these basic steps for better presentation, you can prepare a standard-format balance sheet that is consistent with the current international financial reporting standards. Please refer to any of the globally renowned professional accounting bodies like the International Financial Reporting Standards (IAS), the United States Federal Accounting Standards Board (US FACSB), or the Chartered Institute of Management in England (CIIM) for more detailed guidance on maintaining a consistent format across different industries and sectors. You should also include a table of contents at the beginning of your balance sheet that clearly outlines the structure, context, and purpose of your balance sheet along with any key performance indicators or metrics that are being used or planned to be measured and reported within it. Finally, remember always to clearly label, format, and present all relevant and significant data in a consistent manner across different rows, columns, and sections within your balance sheet so as to facilitate easy understanding, reference, and analysis for anyone who may come across and read it now or in the future.
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