商业银行经营评价模板1254.pptx
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1、第二章 商业银行经营评价Balance SheetIncome StatementRelationship between Balance Sheet and Income StatementReturn on Equity Model股份制商业银行风险评级体系(04年2月22日)Performance Characteristics of Different-sized BanksBalance SheetIt is a statement of financial position listing assets owned,liabilities owed,and owners equit
2、y as of a specific date.Assets=Liabilities+Equity.Balance sheet figures are calculated at a particular point in time and thus represent stock values.China Big Four Banks(12/31/2002)v.s.All US Banks(12/31/2002)Asset(%)Liabilities(%)CNUSCNUSLoans60.261.4Deposits81.465.8Investments6.623.1Borrowings14.9
3、27.2Cash24.8 9.1Other8.4 7.4Capital3.87.1Total100100Total100100PNC Bank(12/31/2000,TA:63 bn)v.s.Community National Bank(12/31/00,TA:0.1bn)Asset(%)Liabilities(%)PNCCNBPNCCNBLoans78.064.9Deposits72.891.7Investments8.725.6Borrowings18.91.0Cash5.65.7Other7.73.9Capital8.37.3Total100100Total100100Bank Ass
4、ets:LoansLoans are the major asset in most banks portfolios and generate the greatest amount of income before expenses and taxes.They also exhibit the highest default risk and are relatively illiquid.Loans:CategoriesReal estate loansCommercial loansLoans to individualsAgricultural loansOther loans i
5、n domestic officesLoans and leases in foreign officesThree adjustmentsLeases;Unearned income;Loss allowancePNC and CNB:Loan portfolio(2000)PNCCNBReal estate37.037.0Commercial28.819.4Individuals5.64.3Agricultural0.00Domestic other7.34.7International0.50Unearned income-0.20Loss allowance-1.0-0.5Total7
6、8.064.9Bank Assets:Investment securities Investment securities are held to earn interest,help meet liquidity needs speculate on interest rate movementsserve as part of a banks dealer functions.The administration and transaction costs are extremely low.Bank Assets:Investment securitiesShort-term inve
7、stmentsInterest-bearing bank balances(deposits due from other banks)federal funds soldsecurities purchased under agreement to resell(RPs)Treasury bills municipal tax warrantsLong-term investment:notes and bonds Treasury securitiesObligations of federal agenciesMortgage-backed,foreign,and corporateBa
8、nk Assets:Noninterest cash and due from banksIt consists of vault cash,deposits held at Federal Reserve Banksdeposits held at other financial institutionscash items in the process of collectionThese assets are held tomeet customer withdrawal needs meet legal reserve requirementsassist in check clear
9、ing and wire transfers effect the purchase and sale of Treasury securitiesBank Assets:Other assets Other assets are residual assets of relatively small magnitudes such asbankers acceptances premises and equipmentother real estate owned and other smaller amountsBank LiabilitiesThe characteristics of
10、various debt instruments differ in terms of check-writing capabilities interest paidmaturitywhether they carry FDIC insurancewhether they can be traded in the secondary market.Bank liabilities:DepositsDemand deposits transactions accounts that pay no interestNegotiable orders of withdrawal(NOWs)and
11、automatic transfers from savings(ATS)accounts pay interest set by each bank without federal restrictionsMoney market deposit accounts(MMDAs)pay market rates,but a customer is limited to no more than six checks or automatic transfers each monthBank liabilities:DepositsTwo general time deposits catego
12、ries exist:Time deposits in excess of$100,000,labeled jumbo certificates of deposit(CDs).Small CDs,considered core deposits which tend to be stable deposits that are typically not withdrawn over short periods of time.Deposits held in foreign offices balances issued by a bank subsidiary located outsi
13、de the U.S.Core dopositsCore deposits are stable deposits that are not highly interest rate-sensitive.Core deposits are more sensitive to the fees charged,services rendered,and location of the bank.Core deposits include:demand deposits,NOW accounts,MMDAs,and small time deposits.Borrowings(volatile f
14、unds)Large,or volatile,borrowings are liabilities that are highly rate-sensitive.Normally issued in uninsured denominations.Their ability to borrow is sensitive to the markets perception of their asset quality.Volatile liabilities or net non-core liabilities include:large CDs(over 100,000)deposits i
15、n foreign officesfederal funds purchased repurchase agreementsother borrowings with maturities less than one yearCapital:Subordinated notes and debenturesNotes and bonds with maturities in excess of one year.Long-term uninsured debt.Most meet requirements as bank capital for regulatory purposes.Unli
16、ke deposits,the debt is not federally insured and claims of bondholders are subordinated to claims of depositors.Capital:Stockholders equityOwnership interest in the bank.Common and preferred stock are listed at par Surplus account represents the amount of proceeds received by the bank in excess of
17、par when it issued the stock.Income StatementIt 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.A banks income statement reflects the financial nature of banking,as interest on loans and investme
18、nts comprises the bulk of revenue.Net 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.The Income statement+Interest income(II)-Interest expense(IE)=Net interest Income(NII)+Noninterest income(OI)-Noni
19、nterest expense(OE)-Loan-loss provisions(PLL)=Operating income before securities transactions and taxes+(-)Realized gains or losses=Pretax net operating income-Taxes=Net income=burdenNoninterest expensePersonnel expense:Salaries and fringe benefits paid to bank employeesOccupancy expense:Rent and de
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