Banks' financial statements and analysis (2020/2021)

Course code
Name of lecturer
Lorenzo Faccincani
Lorenzo Faccincani
Number of ECTS credits allocated
Academic sector
Language of instruction
primo semestre (lauree magistrali) dal Oct 5, 2020 al Dec 23, 2020.

Lesson timetable

Go to lesson schedule

Learning outcomes

The course aims to provide a clear understanding of the structure and peculiarities of the bank balance sheet, according to the International Accounting Principles. Bank financial performance and risk analysis will also be examined, on the basis of accounting and risk adjusted measures. Finally there will be a focus on Internal Control Systems, from the perspective of sound and prudent management keeping also into account the supervisory regulations of the Bank of Italy.


The individual and consolidated financial statements of the bank. The schemes provided for by Bank of Italy Circular 262/2005.
The accounting of the main operating situations, with a focus on following international accounting standards:
- IFRS 9 (Financial instruments);
- IAS 16 (Property, Plant and Equipment), IAS 38 (Intangible assets) and IAS 36 (Impairment test);
- IAS 12 (Income Taxes).
Reading the disclosure of the Notes to the financial statement.
The main profiles of the bank performance through the analysis of the financial statements and the Risk Adjusted Performance Measures (RAPM).
The Pillar III disclosure report.
The disclosure of non-financial information according to Legislative Decree 254/2016.
The peculiarities of the evaluation methodologies of banks.

Teaching will be developed through lectures aimed at facilitating the understanding and interpretation of theoretical concepts.

Reference material

In addition to the textbook, Students must also prepare the material reported in the elearning page of the course.

Reference books
Author Title Publisher Year ISBN Note
Rutigliano Michele Il bilancio della banca e degli altri intermediari finanziari (Edizione 2) Egea 2020 978-88-238-3729-4 limitatamente ai seguenti capitoli: 1, 2, 3, 4, 5, 7, 9 (solo i paragrafi da 9.3 a 9.3.2), 10, 11, 13 e 14

Assessment methods and criteria

The exam is oral and lasts about 30 minutes. The exam aims to verify the Student's ability to critically analyze the topics of the program.
It is specified that the examination procedures are identical for attending and non-attending Students.

The exams of the January-February 2021 session will be held only on line.