商業(yè)銀行經(jīng)營評價課件(編輯修改稿)
2025-02-09 23:06 本頁面
【文章內(nèi)容簡介】 sses = 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。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. 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 Ine statement: PNC CNB, 2023 Realized securities gains (or losses) ? They arise when a bank sells securities from its investment portfolio at prices above (or below) the initial or amortized cost to the bank. ? Generally, securities change in value as interest rates change, but the gains or losses are unrealized (meaning that the bank has not sold the securities to capture the change in value). Relationship between balance sheet and ine statement ? The position of assets and liabilities and the relationships between different interest rates determine interest ine. ? The mix of deposits between consumer and mercial customers affects the services provided and thus the magnitude of noninterest ine and noninterest expense. ? The ownership of nonbank subsidiaries increases fee ine but often raises noninterest expense. Relationship between balance sheet and ine statement ? Expenses and loan losses directly effect the balance sheet. ? The greater the size of loan portfolio, the greater is operating overhead and PLL. ? Consumer loans are usually smaller and hence more expensive (noninterest) per dollar of loans. Return on equity (ROE = NI / TE) … the basic measure of stockholders ’ returns ? ROE is posed of two parts: – Return on Assets (ROA = NI / TA) ? represents the returns to the assets the bank has invested in. – Equity Multiplier (EM = TA / TE) ? the degree of financial leverage employed by the bank. EMROATETATANIROE ????INCOME Return to the Bank ROA = NI / TA EXPENSES Rate Composition (mix) Volume Interest Overhead Prov. for LL Taxes Fees and Serv Charge Trust Other Rate Composition (mix) Volume Interest Non Interest Salaries and Benefits Occupancy Other Bank Performance Model Returns to Shareholders ROE = NI / TE Degree of Leverage EM = 1 / (TA / TE) Asset utilization (AU = TR / TA): … the ability to generate ine. ? Interest Ine / TA – Asset yields (rate) ? Interest ine asset (i) / $ amount of asset (i) – Composition of assets (mix) ? $ amount asset (i
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