商業(yè)銀行經(jīng)營評價(jià)課件-文庫吧在線文庫
【正文】 financial statement showing a summary of a firm’ s financial operations for a specific period, including profit or loss for the period in question. ? A bank’ s ine statement reflects the financial nature of banking, as interest on loans and investments prises the bulk of revenue. ? Net interest ine made up approximately 77 percent of revenue at a bank in 1981, but only about 58 percent of total revenue at the end of 2023. The Ine statement + Interest ine (II) Interest expense (IE) = Net interest Ine (NII) + Noninterest ine (OI) Noninterest expense (OE) Loanloss provisions (PLL) = Operating ine before securities transactions and taxes +() Realized gains or losses = Pretax operating ine Taxes = Net ine =burden Noninterest expense ? Personnel expense: – Salaries and fringe benefits paid to bank employees ? Occupancy expense : – Rent and depreciation on equipment and premises ? Other operating expenses: – Utilities and – Deposit insurance premiums Loanloss provisions (PLL) ? Represent management39。第二章 商業(yè)銀行經(jīng)營評價(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)評級體系 (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。 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 invest
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