商業(yè)銀行的經(jīng)營評價分析英文版-文庫吧在線文庫
【正文】 ntity and trend in earnings, but also the factors that may affect the sustainability or quality of earnings. 48/69 盈利（ Earnings） ? 定量指標(biāo)（ 60分） ? 資產(chǎn)利潤率（ 15分）： 1% ? 資本利潤率（ 15分）： 20% ? 利息回收率（ 15分）： 95% ? 資產(chǎn)費用率（ 15分）： %以下， 2%為 0 ? 定性因素（ 40分） ? 銀行的成本費用和收入狀況以及盈利水平和趨勢（ 15分） ? 銀行盈利的質(zhì)量，以及銀行盈利對業(yè)務(wù)發(fā)展與資產(chǎn)損失準(zhǔn)備提取的影響（ 15分） ? 財務(wù)預(yù)決算體系，財務(wù)管理的健全性和有效性（ 10分） 49/69 流動性（ Liquidity） ? L: reflects the adequacy of the bank39。 Loss allowance 8/69 PNC and CNB: Loan portfolio (2023) PNC CNB Real estate Commercial Individuals Agricultural 0 Domestic other International 0 Unearned ine 0 Loss allowance Total 9/69 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. 10/69 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 11/69 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 12/69 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 13/69 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. 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, ser
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