某商業(yè)銀行經(jīng)營(yíng)管理評(píng)價(jià)英文版(已修改)
2025-01-08 20:33 本頁(yè)面
【正文】 第二章 商業(yè)銀行經(jīng)營(yíng)評(píng)價(jià) 第二章 商業(yè)銀行經(jīng)營(yíng)評(píng)價(jià) ? Balance Sheet ? Ine Statement ? Relationship between Balance Sheet and Ine Statement ? Return on Equity Model ? 股份制商業(yè)銀行風(fēng)險(xiǎn)評(píng)級(jí)體系 (04年 2月 22日 ) ? Performance Characteristics of Differentsized Banks Balance Sheet ? It is a statement of financial position listing assets owned, liabilities owed, and owner’ s equity 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 (12/31/2023) . All US Banks (12/31/2023) Asset (%) Liabilities(%) CN US CN US Loans Deposits Investments Borrowings Cash Other Capital Total 100 100 Total 100 100 PNC Bank (12/31/2023, TA: 63 bn) . Community National Bank (12/31/00, TA: ) Asset (%) Liabilities(%) PNC CNB PNC CNB Loans Deposits Investments Borrowings Cash Other Capital Total 100 100 Total 100 100 Bank Assets: Loans ? Loans are the major asset in most banks’ portfolios and generate the greatest amount of ine before expenses and taxes. ? They also exhibit the highest default risk and are relatively illiquid. Loans: Categories ? Real estate loans ? Commercial loans ? Loans to individuals ? Agricultural loans ? Other loans in domestic offices ? Loans and leases in foreign offices ? Three adjustments ? Leases。 Unearned ine。 Loss allowance PNC and CNB: Loan portfolio (2023) PNC CNB Real estate Commercial Individuals Agricultural 0 Domestic other International 0 Unearned ine 0 Loss allowance Total Bank Assets: Investment securities ? Investment securities are held to ? earn interest, ? help meet liquidity needs ? speculate on interest rate movements ? serve as part of a bank’ s dealer functions. ? The administration and transaction costs are extremely low. Bank Assets: Investment securities ? Shortterm investments ? Interestbearing bank balances (deposits due from other banks) ? federal funds sold ? securities purchased under agreement to resell (RPs) ? Treasury bills ? municipal tax warrants ? Longterm investment: notes and bonds ? Treasury securities ? Obligations of federal agencies ? Mortgagebacked, foreign, and corporate Bank Assets: Noninterest cash and due from banks ? It consists of ? vault cash, ? deposits held at Federal Reserve Banks ? deposits held at other financial institutions ? cash items in the process of collection ? These assets are held to ? meet customer withdrawal needs ? meet legal reserve requirements ? assist in check clearing and wire transfers ? effect the purchase and sale of Treasury securities Bank Assets: Other assets ? Other assets are residual assets of relatively small magnitudes such as ? bankers acceptances ? premises and equipment ? other real estate owned and other smaller amounts Bank Liabilities ? The characteristics of various debt instruments differ in terms of ? checkwriting capabilities ? interest paid ? maturity ? whether they carry FDIC insurance ? whether they can be traded in the secondary market. Bank liabilities: Deposits ? Demand deposits ? transactions accounts that pay no interest ? Negotiable orders of withdrawal (NOWs) and automatic transfers from savings (ATS) accounts ? pay interest set by each bank without federal restrictions ? Money market deposit accounts (MMDAs) ? pay market rates, but a customer is limited to no more than six checks or automatic transfers each month Ba
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