This document provides a guide to understanding an account analysis statement. The analysis statement summarizes monthly balances, float, reserve requirements, required balances, and net available funds. It displays service charges, volumes, earnings credits, and how the ending fees are calculated. The guide walks through each item on a sample statement to explain what each number represents.

1. Account Analysis Statement Guide
Use this handy reference guide to read and understand your business analysis statement
T his guide provides detailed information to aid you in better understanding
your account analysis. Each month you receive a detailed account analysis
statement for each individual account that pertains to your business financial
activity. For businesses with multiple accounts, you will receive a summary
account analysis statement for your entire billing relationship.
Commonwealth Bank & Trust Company
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2. Account Analysis Statement
T he Account Analysis Statement summarizes your average monthly balances, average float, reserve
requirement, required balance, and net available funds. It is a step-by-step review of all services used
during the month, product volumes, service charges and required balances. It displays how your net
available funds and earnings credit are calculated.
To better understand the Account Analysis Statement, simply follow the numbers and their
corresponding descriptions on the adjacent sample statement.
1. Account Number: 9. Net Available Funds: 18. Less Charges & Fees Paid:
Your checking account number. Sum of average positive collected This amount is the sum of all fees
balances less reserve requirements, that have been paid in advance by
2. Statement Period: less balances required. Balance on debiting the account. This amount
Beginning and ending of the which earnings credit rate is applied. is subtracted from the Total Charges
statement. & Fees.
10. Description:
3. Personal Banker: This column lists all services used 19. Net Charges & Fees:
Your Commonwealth Bank Business during the month. This amount is the result of
Banker. subtracting Charges & Fees Paid
11. Quantity Actual: from Total Charges & Fees.
4. Average Ledger Balance: This column measures the actual
End of day balance after all debits and number of units used for each service. 20. Weighted Uncollected Funds:
credits have been posted to account; Sum of daily negative collected
net sum of the daily positive and 12. Quantity Charge: balances for the month divided by
negative ledger balances for the This column measures the number of the number of days in the month.
month divided by the number of days units charged for each service.
in the month. (Balances of the last 21. Weighted Earnings Credit:
preceding business days are used for 13. Per Item Charge: The calculated value of balances
weekends and holidays.) This column lists the price for each maintained during the month which
service. can be used to offset balance
5. Less Average Float: compensated service charges.
Difference between average ledger 14. Charge Amount: The earnings credit rate is displayed
balance and average collected balance This column displays the total charge on each analysis statement. The
for the month. for each service. The charge is earnings credit is calculated by the
calculated by multiplying the Quantity Net Available Funds X Earnings Credit
6. Average Collected Balance: Charge by the Per Item Charge. Rates x (Days in month/Days in year).
Ledger balance less the float; net sum
of the daily positive and negative col- 15. Amount Paid: 22. Analysis Fee Before
lected balances for the month divided This column displays any service Adjustments & Tax:
by the number of days in the month. that have already been paid for by Amount owed, if any before any
debiting the account. adjustments or taxes.
7. Less Reserve Requirement:
Portion of the positive balances 16. Required Balance: 23. Adjusted Analysis Fee:
Commonwealth Bank keeps on The balance required to offset service Amount of any adjustments.
deposit at the Federal Reserve. charges. This amount is calculated by
(Not used to offset service charges.) dividing the charge for service by the 24. Weighted Taxes (State & Local):
earnings credit rate then multiplying State and local taxes if applicable.
8. Less Balance Required: the number of days in the year and
Total balances needed for services dividing by the number of days in 25. Analysis Fee:
rendered. the month. Charge for Services after deducting
the total charge from services from
17. Total Charges & Fees: the earnings credit.
This amount represents the sum of all
service charges for the month.

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4. Real people. Real service. Real business.
www.CBandT.com
MEMBER FDIC