Analysis of Financial Statements (18C)

verified from income (salary, dividend, interest) net of existing borrowing obligations, to confirm the borrower can service fresh debt.

audited statements disclose the existing charge on assets, enabling the bank to identify unencumbered assets that can secure fresh exposure.

snapshot of assets, liabilities and owners' equity on a specific date (going-concern position).

income and expenditure over the accounting period; replaced by the Income & Expenditure Statement for non-profit organizations.

Assess repayment capacity, security cover, covenant compliance

Evaluate growth, profitability, risk profile before pricing capital

Direct & indirect tax assessment, regulatory compliance

Confidence in continuity, payroll stability, CSR contribution