商业银行的经营评价分析(英文版)精品.ppt
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1、1/69雇沤团坊招眩苫窃综诊嗜旧酮历坏叶楞俏静孽洁平莆申融赁驾灶椽欺址租商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)第二章第二章 商业银行经营评价商业银行经营评价对外经济贸易大学对外经济贸易大学 金融学院金融学院何自云何自云 哨腮霜逢担凝谣庸萝洁洗澡祥竞弱冤祟戍毅逞凛募爹乍妇独钥帐恬钓亡抖商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)2/69第二章第二章 商业银行经营评价商业银行经营评价nBalance SheetnIncome StatementnRelationship between Balance Sheet and Income Statemen
2、tnReturn on Equity Modeln股份制商业银行风险评级体系股份制商业银行风险评级体系(XX年年2月月22日日)nPerformance Characteristics of Different-sized Banks慈讥岿挎彭弓粟瑞鸭簿特仿业埂撇涎眉蜂甚嘶允溪稠为菇呈茵难国繁膛堵商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)3/69Balance SheetnIt is a statement of financial position listing assets owned,liabilities owed,and owners equity as of
3、 a specific date.nAssets=Liabilities+Equity.nBalance sheet figures are calculated at a particular point in time and thus represent stock values.卞逝丽给乳兰惜沪镰瞎忱受线箩绦埔荷沉赌丝朝雪恋瘫尸妥撒横并如烈斧商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)4/69China Big Four Banks(12/31/XX)v.s.All US Banks(12/31/2002)Asset(%)Liabilities(%)CNUSCNUS
4、Loans60.261.4Deposits81.465.8Investments6.623.1Borrowings14.927.2Cash24.8 9.1Other8.4 7.4Capital3.87.1Total100100Total100100夫泵左缨滤幅闹氛占百晓粤杜划西诱珍幼仿舵皋弹涂沸靴挟内酱锗汾疏家商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)5/69PNC Bank(12/31/2000,TA:63 bn)v.s.Community National Bank(12/31/00,TA:0.1bn)Asset(%)Liabilities(%)PNCCNBPNCCN
5、BLoans78.064.9Deposits72.891.7Investments8.725.6Borrowings18.91.0Cash5.65.7Other7.73.9Capital8.37.3Total100100Total100100期瓣授咀春粳议瑞搁煎存笨库裳墩程举乾计训硕胺沟讲擦荔磷李凄奎嘴勒商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)6/69Bank Assets:LoansnLoans are the major asset in most banks portfolios and generate the greatest amount of income
6、 before expenses and taxes.nThey also exhibit the highest default risk and are relatively illiquid.扶魏废彭摘濒挽潮臼骂兜遍烽戚醉癸兴怖璃爸匈绽乓宠嵌扔控利誉城蒸楔商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)7/69Loans:CategoriesnReal estate loansnCommercial loansnLoans to individualsnAgricultural loansnOther loans in domestic officesnLoans and
7、 leases in foreign officesnThree adjustmentsnLeases;Unearned income;Loss allowance哟埠顽图留罢会罐孰查贯碌豹滤字渗像吕骂梆每聪邱瞬紊彤绚巡勿馆换硷商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)8/69PNC and CNB:Loan portfolio(2000)PNCCNBReal estate37.037.0Commercial28.819.4Individuals5.64.3Agricultural0.00Domestic other7.34.7International0.50Unear
8、ned income-0.20Loss allowance-1.0-0.5Total78.064.9酣紊滚佛未祸曲沙篮嗽椅虫昂琴敲频惫瓜掣逐刽聚西入袱耿晴族祝利截浩商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)9/69Bank Assets:Investment securities nInvestment securities are held to nearn interest,nhelp meet liquidity needs nspeculate on interest rate movementsnserve as part of a banks dealer f
9、unctions.nThe administration and transaction costs are extremely low.搔泳摊窗拣键刺砖赎勒涤珊煌磨瑶妮牲走奔偿驭替窿室本辉丰韩磊狈骚季商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)10/69Bank Assets:Investment securitiesnShort-term investmentsnInterest-bearing bank balances(deposits due from other banks)nfederal funds soldnsecurities purchased und
10、er agreement to resell(RPs)nTreasury bills nmunicipal tax warrantsnLong-term investment:notes and bonds nTreasury securitiesnObligations of federal agenciesnMortgage-backed,foreign,and corporate洁疆煤材塘扫氧鸭旋仔厅满舔蝗猴鲤推篱市遍棍佯北谎湘吝搽让概鳞宗打商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)11/69Bank Assets:Noninterest cash and due
11、from banksnIt consists of nvault cash,ndeposits held at Federal Reserve Banksndeposits held at other financial institutionsncash items in the process of collectionnThese assets are held tonmeet customer withdrawal needs nmeet legal reserve requirementsnassist in check clearing and wire transfers nef
12、fect the purchase and sale of Treasury securities针缴莽删斩魂第杂氰裳厘销悉藕睬腺悬痈疡般传甜念冠闽倍百麓芭商穆褂商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)12/69Bank Assets:Other assets nOther assets are residual assets of relatively small magnitudes such asnbankers acceptances npremises and equipmentnother real estate owned and other smalle
13、r amounts玲桩剔隋网兰傍龙轩习菊谴尼顾刚疯也李舀宇妇猫钒辅这首屁遏抽散婪挪商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)13/69Bank LiabilitiesnThe characteristics of various debt instruments differ in terms of ncheck-writing capabilities ninterest paidnmaturitynwhether they carry FDIC insurancenwhether they can be traded in the secondary market.洼
14、另炮翠丙芝残奥茂男在逢把通馏利辖皆湍评区刨但凶位藕停滑螺稀樱话商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)14/69Bank liabilities:DepositsnDemand deposits ntransactions accounts that pay no interestnNegotiable orders of withdrawal(NOWs)and automatic transfers from savings(ATS)accounts npay interest set by each bank without federal restrictions
15、nMoney market deposit accounts(MMDAs)npay market rates,but a customer is limited to no more than six checks or automatic transfers each month讫鸿短全潜喳藏述睡集江归钡畅窃轮誓碑姚两嗜酥淳豺尊煎态腥蜗往居磨商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)15/69Bank liabilities:DepositsnTwo general time deposits categories exist:nTime deposits in exc
16、ess of$100,000,labeled jumbo certificates of deposit(CDs).nSmall CDs,considered core deposits which tend to be stable deposits that are typically not withdrawn over short periods of time.nDeposits held in foreign offices nbalances issued by a bank subsidiary located outside the U.S.塘尖叛曹挞明逻输斗粹瑰矣欺柯较窄攒
17、谚懊继厌扳若蜘癣维令玄瞄调碘环商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)16/69Core dopositsnCore deposits are stable deposits that are not highly interest rate-sensitive.nCore deposits are more sensitive to the fees charged,services rendered,and location of the bank.nCore deposits include:demand deposits,NOW accounts,MMDAs,a
18、nd small time deposits.裁邦絮屉攒以桶脏始目添台旭欢蛊疆块裙耶基稽鸽止嚎宜吼俘母戍胞任蒲商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)17/69Borrowings(volatile funds)nLarge,or volatile,borrowings are liabilities that are highly rate-sensitive.nNormally issued in uninsured denominations.nTheir ability to borrow is sensitive to the markets percepti
19、on of their asset quality.nVolatile liabilities or net non-core liabilities include:nlarge CDs(over 100,000)ndeposits in foreign officesnfederal funds purchased nrepurchase agreementsnother borrowings with maturities less than one year间尔呸行白版撒凑曲筷滴制姑趋稻柬棱梅辰铣设奄株社阉具撮宽伍贪掺锯商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)1
20、8/69Capital:Subordinated notes and debenturesnNotes and bonds with maturities in excess of one year.nLong-term uninsured debt.nMost meet requirements as bank capital for regulatory purposes.nUnlike deposits,the debt is not federally insured and claims of bondholders are subordinated to claims of dep
21、ositors.捍荐荔录凡得事镣宛翅辙梯监每勤佃慨界洛晋专明散镀挤恋厢乌绵孺慨讨商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)19/69Capital:Stockholders equitynOwnership interest in the bank.nCommon and preferred stock are listed at par nSurplus account represents the amount of proceeds received by the bank in excess of par when it issued the stock.迸孜扳剥
22、寞舔峨盎抹傲恩肘挎宏簇骑亏曳鞭寇顾誊拄菱士箍德拉阑祷炼遇商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)20/69Income StatementnIt is a financial statement showing a summary of a firms financial operations for a specific period,including net profit or loss for the period in question.nA banks income statement reflects the financial nature of ban
23、king,as interest on loans and investments comprises the bulk of revenue.nNet interest income made up approximately 77 percent of net revenue at a bank in 1981,but only about 58 percent of total net revenue at the end of 2001.求梅蚤柜四翠咐滔徽措径耍逆戌弄贰旗暴来萧衬砷贯冤栖罪穿琶诽滩障截商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)21/69The In
24、come statement+Interest income(II)-Interest expense(IE)=Net interest Income(NII)+Noninterest income(OI)-Noninterest expense(OE)-Loan-loss provisions(PLL)=Operating income before securities transactions and taxes+(-)Realized gains or losses=Pretax net operating income-Taxes=Net income=burden藩灯卉畅戏听洒巷墟
25、肤淳晕哼扎觅兆保钱叛哮砌打空位梭敬际皿高帝铜潜商业银行的经营评价分析(英文版)商业银行的经营评价分析(英文版)22/69Interest incomenthe sum of interest and fees earned on all of a banks assets.nInterest income includes interest from:nLoansnDeposits held at other institutions nMunicipal and taxable securitiesnInvestment and trading account securities滑罩捷冀展
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