2025 Illustrative Financial Statements for Financial Institutions Released

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Navigating Complexity in Financial Reporting

Financial statements for banking and financial institutions are inherently complex. With increasing regulatory scrutiny and heightened stakeholder expectations, ensuring accuracy, financial stability, and compliance is more critical than ever.

At Baker Newman Noyes, our Banking & Financial Services practice is committed to supporting institutions through these challenges. We are pleased to present our 2025 Illustrative Financial Statements for Financial Institutions, an annual resource designed to help banks and financial institutions better understand and prepare their financial statements.

What’s Included

This year’s sample statements, updated for the year ending December 31, 2025, feature:

  • Practical examples of common disclosures required under Generally Accepted Accounting Principles (GAAP)
  • Form and content requirements as prescribed by the Securities and Exchange Commission (SEC)
  • New and updated accounting pronouncements issued through September 30, 2025

We hope this tool proves valuable as you approach your year-end close and annual financial reporting cycle.

Need Assistance?

For questions regarding this publication or general year-end financial reporting matters, please contact Joseph Jalbert, Principal & Banking Practice Lead, or reach out to your trusted BNN advisor.

Disclaimer of Liability: This publication is intended to provide general information to our clients and friends. It does not constitute accounting, tax, investment, or legal advice; nor is it intended to convey a thorough treatment of the subject matter.