2025 Illustrative Financial Statements

Financial Institutions

Nicole Spiker
12/4/2025

These illustrative financial statements include common disclosures as required under applicable accounting standards. They also include and delineate disclosures to comply with guidance from the U.S. Securities and Exchange Commission. 

Although these statements do not address all possible scenarios, they provide useful examples for community banks, thrifts, and other financial institutions to consider when preparing financial statements.

2025 Illustrative Financial Statements - Financial Institutions
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Nicole Spiker
Nicole M. Spiker
Partner, Audit & Assurance