商業(yè)銀行經(jīng)營(yíng)評(píng)價(jià)英文版(完整版)
【正文】 vices 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。 ? 根據(jù)我國(guó)銀行業(yè)現(xiàn)狀，暫不對(duì)市場(chǎng)風(fēng)險(xiǎn)進(jìn)行評(píng)級(jí)，但可以考察銀行資產(chǎn)價(jià)值與盈利水平受利率政策與外匯價(jià)格變化的影響，作為評(píng)價(jià)盈利性和資產(chǎn)質(zhì)量的參考。1/69 第二章 商業(yè)銀行經(jīng)營(yíng)評(píng)價(jià) 對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué) 金融學(xué)院 何自云 ... 2/69 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 3/69 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. 4/69 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 5/69 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 6/69 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. 7/69 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。 ? 金融機(jī)構(gòu)盈利性或資產(chǎn)價(jià)值對(duì)利率、匯率、商品價(jià)格或產(chǎn)權(quán)價(jià)反向變動(dòng)的敏感程度； ? 銀行董事會(huì)和高級(jí)管理層識(shí)別、衡量、監(jiān)督和控制市場(chǎng)風(fēng)險(xiǎn)敞口的能力； ? 源自非交易性頭寸利率風(fēng)險(xiǎn)敞口的性質(zhì)和復(fù)雜程度； ? 源自交易性和境外業(yè)務(wù)市場(chǎng)風(fēng)險(xiǎn)敞口的性質(zhì)和復(fù)雜程度。 equity ? Ownership 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 par when it issued the stock. 20/69 Ine Statement ? It is a 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 b
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