商業(yè)銀行的經(jīng)營評價(jià)分析英文版(文件)
【正文】 paid ? maturity ? whether they carry FDIC insurance ? whether they can be traded in the secondary market. 14/69 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 15/69 Bank liabilities: Deposits ? Two general time deposits categories 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 Small CDs, considered core deposits which tend to be stable deposits that are typically not withdrawn over short periods of time.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 outside the . 16/69 Core doposits ? Core deposits are stable deposits that are not highly interest ratesensitive. ? 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. 17/69 Borrowings (volatile funds) ? Large, or volatile, borrowings are liabilities that are highly ratesensitive. ? Normally issued in uninsured denominations. ? Their ability to borrow is sensitive to the markets perception of their asset quality. ? Volatile liabilities or noncore liabilities include: ? large CDs (over 100,000) ? deposits in foreign offices ? federal funds purchased ? repurchase agreements ? other borrowings with maturities less than one year 18/69 Capital: Subordinated notes and debentures ? Notes and bonds with maturities in excess of one year. ? Longterm uninsured debt. ? Most meet requirements as bank capital for regulatory purposes. ? Unlike deposits, the debt is not federally insured and claims of bondholders are subordinated to claims of depositors. 19/69 Capital: Stockholders39。 Unearned ine。s estimate of potential lost revenue from bad loans. ? It is subtracted from interest ine in recognition that some of the reported interest ine overstates what will actually be received when some of the loans go into default. ? Chargeoffs indicate loans that a bank formally recognizes as uncollectable and chargesoff against the loss reserve. 27/69 Loanloss provisions (PLL) The reserve’s maximum size is determined by tax. Provisions for loan losses Reserve for Loan Losses Recoveries Charge offs Tax Law 28/69 Ine statement: PNC CNB, 2023 + Interest ine (II) 72% 92% Interest expense (IE) 38% 27% = Net interest Ine (NII) + Noninterest ine (OI) 27% 8% Noninterest expense (OE) 35% 46% Loanloss provisions (PLL) % % = Operating ine before securities transactions and taxes +() Realized gains or losses % 0% = Pretax operating ine Taxes % % = Net ine % % 29/69 Realized securities gains (or losses) ? They arise when a bank sells securities from its investment portfolio at prices above (or below) the initial or amort
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